RES 146 Draft 01 2000-2002 - Laserfiche WebLink

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~a~~o~,u°rio~ ~o. o RESOLUTION TO AUTHORIZE THE DIRECTOR OF FINANCE TO COMPROMISE PENALTIES AND INTEREST PORTION OF REAL PROPERTY TAXES ASSESSED AGAINST HAWAIIAN HOME LANDS HOMESTEAD LESSEES IN EXCHANGE FOR THE DEPARTMENT OF HAWAIIAN HOME LANDS MAKING PAYMENT OF REAL PROPERTY TAXES OWED BY HAWAIIAN HOME LANDS HOMESTEAD LESSEES WHEREAS, the Congress of the United States in the Hawaiian Homes Commission Act of 1920 and the State of Hawaii by Section 4 of the Admission Act and Article XII, Section 3 of the State Constitution, which adopted the Hawaiian Homes Commission Act as a compact with the United States, have recognized areas to be set aside as Hawaiian Home Lands for the benefit of native Hawaiians; and WHEREAS, the administration of these Hawaiian Home Lands was placed with the Department of Hawaiian Home Lands (hereinafter referred to as "DHHL"), pursuant to Section 202, Hawaiian Homes Commission Act; and WHEREAS, Section 207 of the Hawaiian Homes Commission Act, authorizes DHHL to lease to native Hawaiians the right to use and occupy these lands as homestead; and WHEREAS, Section 208(7) of the Hawaiian Homes Commission Act, places as a condition of the lease that the lessee shall pay all taxes assessed upon the tract, and improvements thereon, after the initial seven years of the commencement of the lease; and WHEREAS, Section 19-89, Hawaii County Code, affirms its recognition of the Hawaiian Homes Commission Act of 1920; and WHEREAS, Section 19-89, Hawaii County Code, states that DHHL lands used for homestead shall be exempt from real property tax except for the minimum tax after the seven-year limitation of Section 208, Hawaiian Homes Commission Act; and WHEREAS, Section 19-89, Hawaii County Code, states that improvements upon homestead leases shall be taxed and that it will qualify and receive other personal exemptions that are timely filed; and