COM 0172.002 1996-1998 - Laserfiche WebLink

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~~r a ,t.~ , ~y Stephen K. Yamaahiro ~ Richard Wurdeman Major Cor0emelon Cou••.zl ~~M Mt'~' ~nunfg rr~ ~ttfixttii OFFICE OF THE CORPORATION COUNSEL IOI Aupuni Stree4 Suite 725 • Hilo, Haszi'f 96720.262 • (808) %I-8251 • Faz (808) %I-8622 March 24, 1997 Mr. Harry Takahashi Finance Director County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 Dear Mr. Takahashi: Re: Chapter 19 Tax Return Provisions and Information Disclosure As requested, we have reviewed Sections 19-12 through 19 of the Hawaii County Code. These sections date back to 1932, but the legislative history does not shed useful light on the administration of these sections. It would appear from the sections themselves that they are intended to give you the option of requiring tax returns providing information on real property holdings and estimated values whenever you deem it "advisable for the making of assessments." Your inquiry indicates that you have not found it "advisable" and have no indication that anyone ever has. Such returns may have been thought necessary to compile the early data base for assessment and collection, or to recompile it in the event of catastrophic loss or sudden obsolescence of the data. Caselaw indicates that early tax authorities did require returns and used them for assessment. See, In re Taxes Henrv A. White, 33 Haw. 214 (1934). "The administrative means provided for determining valuations are two: one, returns to be filed by the taxpayer when and if ordered by the tax commissioner upon forms prescribed by him and in the manner required by such forms. the other, investigatorial powers granted the commissioner and his assessors and assistants enabling him and them to obtain all information that might in any manner be of