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(5) Anv other provision to the contrary notwithstanding, an approved <br /> change in use as provided herein shall not alter the original <br /> dedication period. <br /> <br /> (q) Breach of dedication; deferred or rollback taxes: penalties and interest. <br /> (i) A deferred or rollback tax shall be imposed on the owner of <br /> commercial agricultural use dedicated lands upon any of the <br /> following: <br /> (A) Failure of the owner to observe any restriction, condition. or <br /> provision on the use of the land: or <br /> (B) If the dedicated property or any portion thereof is sold by <br /> way of a conveyance which is subject to conveyance tax <br /> under the terms of chapter 247, Hawaii Revised Statutes. <br /> unless a notarized affidavit is sianed by the owner stating <br /> that the land will continue to be subject to the full <br /> requirements of the dedication including any penalties for <br /> violation. The director shall record the notarized affidavit <br /> with the bureau of conveyances. <br /> (2) The deferred or rollback tax shall commence from the date the <br /> failure to observe the restriction. condition or provision, or the <br /> property's conveyance retroactive to the date the assessment was <br /> made pursuant to subsection (F) of this section but for not more <br /> than ten years. <br /> (A) Failure to observe the restrictions on the use means failure <br /> for a period of six consecutive months to use the land in the <br /> manner requested in the petition or the overt act of changing <br /> the use for any period; provided that the petition by the <br /> owner for a change in use as provided in subsection (f). and <br /> the owner's subsequent change in use of such dedicated <br /> lands, shall not be deemed to constitute a failure of the <br /> owner to observe the restrictions on the use. <br /> (B) Anv other provisions to the contrary notwithstanding, when a <br /> portion of the dedicated land is subsequently applied to a <br /> use other than the use set forth in the original petition, only <br /> such portion as is withdrawn from the dedicated use and <br /> applied to a use other than the commercial agricultural <br /> category shall be taxed as provided by this subsection. <br /> (3) Calculating deferred or rollback taxes. <br /> 19 <br /> <br />