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II~ <br /> ~®n Jac®bs <br /> 15-2722 Popaa Stra~et 808/95-0361 <br /> Pah®~, 96fi~78 email: donjC~aloha.n~t <br /> Oarcember 1®, 2001 <br /> Lincoln Asl~ida, Corporation Counsel <br /> 101 Aupuni St. Suite 325 <br /> I-Iilo, HI 96720 <br /> Ref: Clgapter 19, Hawaii County Cody and Bill 121, I)raf4 3 <br /> <br /> 1~1~.L~; l~~+~wl"~'~'1~ (1~1~T 1~ ~11`l~:j <br /> dill 121: ~~~~d:~ a~p4~r 19, A:~l~l~ 11, ,-won 1~-t.~1,1-1~~~,i`i ~.~~:~~aty[.~'?R <br /> ~1ral"t 19 (199 ~21j Alin 1~, 41~e nai~zit~an~ ta~c., <br /> ! ln~.~~;~ irli~. rl p~p~~ty ta:~ 2~ 10~ s~~~tl~ ~olloi fR <br /> ~c~ti:~~. ~3~1~.1t I`ll a4 I) Pp~F l.~ tl~~ 1-l~~r~:{~~° ~'1~4 <br /> 2~ l~p~ ~~~~~.~d~t ~I a~al~~ 1~ ~ ~~u~l ~~€~~;..~rad <br /> ~ Fey rim a Tf <br /> $€11~ I~l~af ~~l ti`1~~~ F~~.p.. <br /> l~~e: Cow 3~~`. <br /> r"~ppr'o~ l°~°-1 <br /> [dear Mr. ~shida: <br /> I am s~~k"sng your opinion. <br /> ®oes the "minimum tax", as sit forth in Article 1 1, Section 19-90(g) and in <br /> Eill 121, [~ra~t 3, as it applies to vacant '°Pmproved residential" land and <br /> vacant "l9nirnproved residential" land as described in Article 11, SaYction 19- <br /> 53(e), vio-late than fourteenth amendment to shay Constitution o~ the lJnitea <br /> Statars of ,America? <br /> Excerpt fram: The Constitution of the United States of America <br /> Amendment XIV (1868) <br /> Section 1. <br /> All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens <br /> of the United States and of the state wherein they reside. ~o state shall make or enforce any lam which <br /> shall abridge the privileges or immunities of citizens of the: United States; nor shall any state deprive <br /> any person of life, liberty, or property, +~rithout due process of lave; nor deny to any person uvit6~in its <br /> jurisdiction- the equal protection of the laves. <br /> <br />