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All parcels entering this class [after January 1 2004,1 shall have the <br />assessed value as of January 1 of the following year and be subject to the <br />above provisions." <br />SECTION 2. This ordinance does not grant, create, imply, entitle, or establish the basis <br />for any refund, benefit, privilege, adjustment, or credit of real property tax liability for a tax year <br />preceding the effective date of this ordinance. <br />SECTION 3. Material to be repealed is bracketed and stricken. New material is <br />underscored. In printing this ordinance, the brackets, bracketed and stricken material, and <br />underscoring need not be included. <br />SECTION 4. Severability. If any provision of this ordinance, or the application thereof <br />to any person or circumstance, is held invalid, the invalidity does not affect other provisions or <br />applications of the ordinance which can be given effect without the invalid provision or <br />application, and to this end the provisions of this ordinance are severable. <br />SECTION 5. This ordinance shall take effect upon its approval and shall be repealed on <br />December 31, 2029. <br />INTRODUCED BY: <br />_ fz <br />�CIL MEMBER, COUNTY OF HAWAPI <br />Hilo , Hawai`i <br />Date of Introduction: December 17, 2025 <br />Date of 1 st Reading: December 17, 2025 <br />Date of 2nd Reading: January 7, 2026 <br />Effective Date: February 11, 2026 <br />REFERENCE Comm, 593.6 <br />0 CIL MEMBER, COUNTY OF HAWAPI <br />2 <br />