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COUNTY OF HAWAII STATE OF HAWAII BI?,L NO._ ioi (Draft 2) ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19, OF THE HAWAII COUNTY CODE 1983 (1995 EDITION), RELATING TO REAL PROPERTY TAXES, BY CLARIFYING NATIVE FOREST DEDICATIONS. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. The purpose of this measure is to align implementation of the native forest provisions of the real property tax code with the intent of the original law passed in 1996. The County Council adopted Ordinance No. 96-71, with the goal of preserving and restoring the County's watershed and ecosystems and encouraging new native forest initiatives. The idea was to place "native forests" in the same classification as "agriculture," thereby allowing it to qualify for low agriculture productivity assessments. The law also established a 20-year native forest dedication to grant a tax advantage to owners who committed their properties to the restrictive provisions of this program. In actuality, the amendment allowed landowners to use the lower agricultural productivity assessment categories on a year-to-year basis without dedicating the land to native forest use-similar to the tree farm program in which trees are grown for profit. This year-to-year assessment militates against the long-term objectives of native forest preservation and restoration. Accordingly, the Council finds it necessary to clarify that the benefits for native forest program are available only under the native forest dedication. SECTION 2. Chapter 19, article 7, section 19-53, is amended by amending subsection (e) to read as follows: (e) Classification of land: (1) Except as otherwise provided in subsection (e)(2) of this section, land shall be classified, upon consideration of its highest and best use, into the following general classes: (A) Improved residential, (B) Unimproved residential, (C) Apartment, l