BIL 038 Draft 01 2024-2026 - Laserfiche WebLink

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(d) As used in this section, "road maintenance organization" means a homeowners' association, road maintenance corporation, or other not -for -profit entity that is organized and responsible for the maintenance, repair, or improvement of a private roadway. Section 19-105. Administration. (a) [The dir-eetaf shall deter -mine the e1i ibilit�, of the ow -Ref faf the tax efedit upe owner's property.] An owner of real property claiming a tax credit under this article shall do so no later than the last day of September preceding the tax year for which the credit would be applied. (b) [The aw-nef shall file an appheation with the depai4fnetA of finanee an or- bef6fe The director shall apply the credit against the claimant's real property tax liability, except for the minimum tax, in the amount for which the claimant is eligible, but in no case may credit in excess of the claimant's liability be refunded or carried over to a subsequent tax year. ]" SECTION 2. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed and stricken material, and underscoring need not be included. SECTION 3. Severability. If any provision of this ordinance or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. SECTION 4. This ordinance shall take effect on January 1, 2026. COUNCIL MEI JBER, CO(JNTY OF HAWAI`I , Hawai`i Date of Introduction: Date of 1 st Reading: Date of 2nd Reading: Effective Date: HEFEttM W=_ 203 2