BIL 289 Draft 01 2006-2008 - Laserfiche WebLink

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necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops. "Single-family dwelling" means a building containing only one dwelling unit. "Solar water heater" means a solar thermal energy system that qualifies for the State income tax credit authorized in the Hawaii Revised Statutes section 235-12.5." SECTION 2. Chapter 19 of the Hawaii County Code 1983 (2005 Edition, as amended), is amended by adding a new article to be appropriately designated and read as follows: "Article .Tax Credits. Section 19 Solar water heater tax credit established. ~ An owner of real property that has asingle-family dwelline, ohana dwelling farm dwelling duplex or double-family dwelling unit(s) and who installs a solar water heater on the owner's property on or after January 1 2008 shall be entitled to a one-time tax credit per tax map key of up to $300 under this article against the owner's real property tax liability except for the minimum tax from all property taxes. The credit shall be claimed against real property tax liability for the tax Year immediately following approval of the application for the credit. The tax credit shall entitle the owner to a credit only for the single tax year There shall be no carryover tax credit. Section 19 Administration. ~ The director shall determine the eligibility of the owner for the tax credit upon review and verification that the owner has installed a solar water heater on the owner's property. The owner shall file an application with the department of finance on or before S~tember 30 preceding the tax year in which the credit would be Qrovided. ~ The director shall adopt rules having the force and effect of law for the administration implementation and enforcement of this article." SECTION 3. Severability. If any provision of this ordinance, or the application thereof to any person or circumstance, is held invalid, the invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end, the provisions of this ordinance are declared to be severable. SECTION 4. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed material, and underscoring need not be included. 3