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Jet".®F M~& <br /> <br /> Harry Kim ~ William Takaba <br /> Muyor Director <br /> r; <br /> -r Nancy E. Crawford <br /> +y.~~w`M"`,~P~ Deput}' Director <br /> ~r~ os•H~,•a~ <br /> County of ~-Iawaii <br /> Finance Departanent <br /> 25 Aupuni Street, Room ] l8 • Hilo, Hawaii 96720 <br /> (808)961-8234 • Fax (808)961-8248 <br /> October 8, 2001 <br /> The Honorable Chairman James Y. Arakaki <br /> and Members of the County Council <br /> County of Hawaii <br /> Hilo, HI 96720 <br /> Dear Chairman Arakaki and Council Members: <br /> Bnclosed is a bill for an ordinance amending Chapter 19, Article 11, Section 19- <br /> 90(g) of the Hawaii County Code relating to the minimum tax. <br /> On June 28, 2001 Mayor Harry Kim requested that the County Council defer <br /> action on Bill 93 relating to the minimum tax. The deferral was requested to <br /> enable Mayor Kim and his staff to gather data and develop a proposal that would <br /> address the following issues: <br /> • What is an appropriate, fair, and equitable minimum tax amount; <br /> • How to structure any increase to mitigate the impact on senior citizens on <br /> fixed income, the disabled, and low-income residents; <br /> • Minimum tax for useless land inundated by lava; and <br /> • Minimum tax on the land assessment of Hawaiian Home Lands residential <br /> leases. <br /> Research Conc9ucted. Staff of the finance department began its work by <br /> researching and analyzing the following: <br /> • The Hawaii State Constitution; <br /> • Various reports by the Hawaii Tax Review Commission; <br /> • Chapter 19 of the Hawaii County Code; <br /> • The County's operating budgets for various years; <br /> • The U.S. Census reports for the years 1990 and 2000; Comm. No. <br /> ~i ~ File No. <br /> Ref, fio: <br /> Ref. Date QC~ 2 ~C101 <br /> <br />