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~®n Jac®bs <br /> 1 5-2722 Popaa Street 606/965-03.61 <br /> Pahoa, ICI 9676 email: donjC~a#oh~.net <br /> ®ecember 16, 2001 <br /> l~o: I~lembers of the I~awaii County Council <br /> I am opposed to bill 121, ~rafC 3, on the grounds that it is discriminatory and <br /> violates the Equa! Protection Clause in Article 1, Section 5, of the <br /> Constitution of the State of Hawaii. <br /> ~XO~ I ~ IT` e4 Rm ®n December 10, 2001, I wrote to Lincoln Ashida, Corp <br /> Counse#, asking his opinion as to whether bill 121, draft 3, violates the <br /> constitution. Rlo response to-date. <br /> Since that time I did some research at the law library and found <br /> Reoardino Taxation U.S. Supreme Court Justices have handed down the <br /> following opinions: <br /> ~ ~fhe equal Protection Clause "applies only to taxation which in fact <br /> bears unequa#ly on persons or property of the same class". <br /> ~ A state may divide different kinds of property into classes and. assign <br /> to each class a different tax burden so long as those divisions and <br /> burdens are reasonable. <br /> ~ Taxation shat! be equal and uniform throughout the state, and al! <br /> property, real and personal, shalB be taxed in proportion to value. <br /> ~ The equal Protection Clause .....protects the individual from- state <br /> action which selects him out for discriminatory treatment by <br /> subjecting him to taxes not imposed on others of the same class. <br /> ~XI~II~I~ ~ The proposed X100 minimum tax effectively raises the levy <br /> rate for lower valued properties while them: would be no increase in <br /> Unimproved Residential class properties with assessed valuation of ~ 10,000 <br /> or more. `This is discrirvtinatory. <br /> I respectfu#ly request that Gil! 121, Graft 3, be deferred until it can be <br /> determined whether it is #egal or not. <br /> <br /> ~®n Jacobs <br /> <br />