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(D) pasture and slow rotation forestry. <br /> The term "non-dedicated agricultural use assessment" does not <br /> include nor apply to areas used primarily as homesite, setbacks, or <br /> open landscape associated with residential use. <br /> (12) "Orchards" includes such crops as macadamia nuts, guava, <br /> banana, papaya. avocado, grapes, passion fruit, coffee, citrus, <br /> cacao, pineapple and tropical specialty fruits. <br /> [(3)]~ "Property" or "real property" means and includes all land and <br /> appurtenances thereof and the buildings, structures, fences, <br /> and improvements erected on or affixed to the same, and <br /> any fixture which is erected on or affixed to such land, <br /> building, structures, fences, and improvements, including all <br /> machinery and other mechanical or other allied equipment <br /> and the foundations thereof, whose use thereof is necessary <br /> to the utility of such land, buildings, structures, fences, and <br /> improvements, or whose removal therefrom cannot be <br /> accomplished without substantial damage to such land, <br /> buildings, structures, fences, and improvements, excluding, <br /> however, any growing crops. <br /> SECTION 2. Chapter 19, article 7, section 19-53 of the Hawaii County <br /> <br /> Code 1983(1995 edition) relating to valuation is amended to read as follows: <br /> Article 7. Tax Maps; Valuations. <br /> Section 19-53. Valuation; considerations in fixing. <br /> (a) The director of finance shall cause the market value of all taxable real <br /> property to be determined and annually assessed by the market data and <br /> cost approaches to value using appropriate systematic methods suitable <br /> for mass valuation of properties for taxation purposes, so selected and <br /> applied to obtain, as far as possible, uniform and equalized assessments <br /> throughout the County. In making such determination and assessment, <br /> the director shall separately value and assess, within each class <br /> established in accordance with subsection (e) of this section: <br /> (1) Buildings. <br /> (A) In determining the value of buildings, consideration shall be <br /> given to any additions, alterations, remodeling, modifications <br /> 3 <br /> <br />