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thereof, whose use thereof is necessary to the utility of such land, buildings, <br /> structures, fences, and improvements, or whose removal therefrom cannot be <br /> accomplished without substantial damage to such land, buildings, structures, <br /> fences, and improvements, excluding, however, any growing crops. <br /> SECTION 2. Chapter 19, article 7, section 19-53 of the Hawaii County Code 1983 (1995 <br /> <br /> edition) relating to valuation is amended to read as follows: <br /> Article 7. Tax Maps; Valuations. <br /> <br /> Section 19-53. Valuation; considerations in fixing. <br /> <br /> (a) [Tke] Except as provided below, the director of finance shall cause the market value of <br /> all taxable real property to be determined and annually assessed by the market data and <br /> cost approaches to value using appropriate systematic methods suitable for mass <br /> valuation of properties for taxation purposes, so selected and applied to obtain, as far as <br /> possible, uniform and equalized assessments throughout the County. In making such <br /> determination and assessment, the director shall separately value and assess[;] within <br /> each class established in accordance with subsection (e) of this section: <br /> (1) Buildings. <br /> [(A}} In determining the value of buildings, consideration shall be given to any <br /> additions, alterations, remodeling, modifications or other new <br /> construction, improvement or repair work undertaken upon or made to <br /> existing buildings as the same may result in higher assessable valuation <br /> of said buildings. <br /> (2) All other real property, exclusive of buildings. <br /> Exception The value of land classified and used for agriculture as determined <br /> pursuant to sections 19-57 or 19-60 shall be the value of such land for such <br /> arc ricultural use without regard to any value that such land might have for other <br /> purposes or uses The director shall update the agricultural use values at least <br /> every five years and shall consult with agriculturalists and/or experts in the field <br /> when making such determination. The establishment of the agricultural use rate <br /> values shall be made in accordance with chapter 91, Hawaii Revised Statutes. <br /> (b) So far as practicable, records shall be compiled and kept which shall show the methods <br /> established by or under the authority of the director, for the determination of values. <br /> (c) Whenever land has been divided into lots or parcels as provided by law, each such lot or <br /> parcel shall be separately assessed. <br /> (d) When a condominium property regime is declared for a property, each unit shall be <br /> classified upon consideration of its actual use into one of the general classes in the same <br /> manner as land. <br /> 3 <br /> <br />