Laserfiche WebLink
--,11,5._ .... <br /> COUNTY OF HAWAI`I :•: `: >,.0 • STATE OF HAWAII <br /> • 'ATE 6.4;,.. <br /> BILL NO. 174 <br /> ORDINANCE NO. <br /> AN ORDINANCE AMENDING CHAPTER 19,ARTICLE 7, SECTION 19-53,AND <br /> ARTICLE 10, SECTION 19-71, OF THE HAWAI`I COUNTY CODE 1983 (2016 <br /> EDITION,AS AMENDED), RELATING TO REAL PROPERTY TAXES. <br /> BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`I: <br /> SECTION 1. Chapter 19, article 7, section 19-53, of the Hawai`i County Code 1983 <br /> (2016 Edition, as amended), is amended by amending subsection(e) to read as follows: <br /> "(e) Classification of land: <br /> (1) Except as otherwise provided in subsection(e)(2) of this section, land shall be <br /> classified, upon consideration of its highest and best use, into the following <br /> general classes: <br /> (A) Residential; <br /> (B) Affordable rental housing; <br /> (C) Apartment; <br /> (D) Hotel and resort; <br /> (E) Commercial; <br /> (F) Industrial; <br /> (G) Agricultural or native forests; <br /> (H) Conservation; and <br /> (I) Homeowner. <br /> (2) In assigning land to one of the general classes the director of finance shall <br /> give major consideration to the districting established by the land use <br /> commission pursuant to chapter 205, Hawai`i Revised Statutes, the districting <br /> established by the County in its general plan and zoning ordinance, use <br /> classifications established in the general plan of the State, and such other <br /> factors which influence highest and best use, except that parcels which are <br /> used as the owner's principal residence shall be classified as "homeowner" <br /> without regard to the highest and best use, provided that the director has <br /> granted to the owner a home exemption in accordance with sections 19-71 to <br /> 19-72. <br /> (A) The homeowner class is [exclusively] reserved for properties which are <br /> used as the owner's principal residence. Uses which shall not qualify as <br /> "homeowner" include: <br /> (i) Real property which is used for commercial or income-producing <br /> purposes, except as exempted under section 19-71(a) or(b). <br />