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Honorable Aaron S.Y. Chung, Chair, and Members <br /> Finance Committee <br /> September 3Q, 2004 <br /> Page 6 <br /> assessment. In particular, waste or unusable lands should not be taxed as if they are <br /> usable. <br /> We appreciate the opportunity to express our views on this matter, and look forward to further <br /> <br /> discussions with the Council to address the issue of long-term agricultural real property tax <br /> <br /> reform for the County of Hawaii. <br /> <br /> Attachment <br /> <br />