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Of COUNTY OF HAWAI`I +J •. w[ r �Tf Of.N�:21 ORDINANCE NO. STATE OF HAWAI`I BILL NO. 174 (DRAFT 2) AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 7, SECTION 19-53, AND ARTICLE 10, SECTION 19-71, OF THE HAWAI`I COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL PROPERTY TAXES. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`I: SECTION 1. Chapter 19, article 7, section 19-53, of the Hawaii County Code 1983 (2016 Edition, as amended), is amended by amending subsection (e) to read as follows: "(e) Classification of land: (1) Except as otherwise provided in subsection (e)(2) of this section, land shall be classified, upon consideration of its highest and best use, into the following general classes: (A) Residential; (B) Affordable rental housing; (C) Apartment; (D) Hotel and resort; (E) Commercial; (F) Industrial; (G) Agricultural or native forests; (H) Conservation; and (I) Homeowner. (2) In assigning land to one of the general classes the director of finance shall give major consideration to the districting established by the land use commission pursuant to chapter 205, Hawaii Revised Statutes, the districting established by the County in its general plan and zoning ordinance, use classifications established in the general plan of the State, and such other factors which influence highest and best use, except that parcels which are used as the owner's principal residence shall be classified as "homeowner" without regard to the highest and best use, provided that the director has granted to the owner a home exemption in accordance with sections 19-71 to 19-72. (A) The homeowner class is exclusively reserved for properties which are used as the owner's principal residence. Uses which shall not qualify as "homeowner" include: (i) Real property which is used for commercial or income -producing purposes, except as exempted under section 19-71(a) or (b).