BIL 049 Draft 02 2002-2004 - Laserfiche WebLink

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SECTION 4. Chapter 19, article 7, section 19-57 of the Hawaii County Code 1983 (1995 edition), relating to Reserved is amended to read as follows: Section 19-57. [Reserved] Non-dedicated Agricultural Use Assessment. (a) Lands classified and used for agriculture and which are not dedicated pursuant to Article 8, section 19- may be assessed for real property tax purposes at a percentage of the land's market value as established in subsection (a)(2) of this section and shall be subject to the following: (1) The land in non-dedicated agricultural use must be used on a continuous and regular basis for intensive agriculture, orchards feed crops and fast rotation forestry or pasture and slow rotation forestry on lands zoned by the County to be in the districts of agricultural, residential and agricultural, family agricultural, intensive agricultural, and agricultural project district; (2) The portion of land that is committed in specific non- dedicated agricultural use shall be assessed as follows: twenty five (25) percent of its market value for the tax year beginninq July 1, 2004; (B) fifty (50) percent of its market value for the tax wear beginninq July 1, 2005; (C) seventy five (75) percent of its market value for the tax year beginninq July 1, 2006 and thereafter. (b) All portions of land that are not committed or used for a specific agricultural use shall be assessed at 100 percent market value. (c) Application filinq~ assessment effective renewal (1) The director shall prescribe the form of the non-dedicated agricultural use application. (2) The application shall be filed with the director by December 31 of any calendar year. (3) The application for anon-dedicated agricultural use assessment must be signed by all owners of the land being committed. 14