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(A) The owner shall provide to the director of finance yearly <br /> evidence that the forest restoration plan is being <br /> implemented, as well as a signed and notarized affidavit by a <br /> recognized forestry professional that the restoration plan is <br /> likely to succeed within the designated time period. The <br /> owner shall continue to fulfill all other requirements of the <br /> agricultural assessment, including providing yearly proof that <br /> any portion of the parcel not being restored to a native <br /> forest, but still being assessed for an agricultural use, <br /> continues to be used and maintained substantially and <br /> continuously in the approved agricultural use. <br /> (B) If, at the end of the time period designated by the plan, the <br /> land meets the requirements of the native forest category as <br /> described in section 19-59, then it shall be classified as a <br /> native forest. If, at the end of the time period designated in <br /> the plan, the land does not meet the requirements of the <br /> native forest category, the land may be returned to its <br /> designated agricultural use as pasture or it shall be <br /> assessed and taxed at market value. <br /> (C) If the land is dedicated according to section 19-55, it shall <br /> remain dedicated as pasture or native forest and shall <br /> continue to be subject to all rollback taxes and penalties <br /> applicable to dedications. <br /> <br /> (g)]u In determining the value of buildings, consideration shall be given <br /> to any additions, alterations, remodeling, modifications or other new <br /> construction, improvement or repair work undertaken upon or made <br /> to existing buildings as the same may result in higher assessable <br /> valuation of said buildings; provided, however, that [they] the <br /> increase in value resulting from any additions, alterations, <br /> modifications or other new construction, improvements or repair <br /> work to buildings undertaken or made by the owner-occupant <br /> thereof pursuant to the requirements of any urban redevelopment, <br /> rehabilitation or conservation project under the provisions of part II <br /> of chapter 53, Hawaii Revised Statutes, shall not increase the <br /> assessable valuation of any building for a period of seven years <br /> from the date of certification as hereinafter provided. <br /> It is further provided that the owner-occupant shall file with the director of <br /> finance, in the manner and place which the director may designate, a <br /> statement of the details of the improvements certified in the following <br /> manner: <br /> 8 <br /> <br />