|
"Date of classification" means July 1 of the tax year for which such
<br />classification is claimed.
<br />"Dedicated lands" are lands which are restricted in their use for
<br />specified periods of time by covenants executed between the landowners
<br />and the director of finance as provided by this chapter.
<br />"Director" means the director of finance of the County of Hawaii or
<br />the director's authorized representative.
<br />"Duplex" and "double-family dwelling" means a building containing
<br />only two dwelling units.
<br />"Dwelling unit" means one or more rooms designed for or containing
<br />or used as the complete facilities for the cooking, sleeping, and living area
<br />of asingle-family only and occupied by no more than one family and
<br />containing a single kitchen.
<br />"Farm dwelling" means asingle-family dwelling located on and used
<br />in direct connection with a farm, or where the agricultural activity provides
<br />income to the occupant(s) of the dwelling. A farm dwelling includes
<br />employee housing for that farm.
<br />"Feed crops and fast rotation forestry" includes, but is not limited to,
<br />such crops as forage, seed, cane, rice, and biomass grasses.
<br />"Intensive agriculture" includes, but is not limited to, such crops as
<br />vegetables, ginger, taro, herbs, nurseries, foliage, cut and potted flowers,
<br />piggeries, dairy, poultry, feedlots, aquaculture, honey and honey bees.
<br />"Market value" is the most probable sale price of a property in terms
<br />of money in a competitive and open market assuming that the buyer and
<br />seller are acting prudently and knowledgeably, allowing sufficient time for
<br />the sale, and assuming that the transaction is not affected by undue stress.
<br />"Nondedicated agricultural use assessment" means the present use of
<br />agricultural or residential and agricultural zoned land on a continuous and
<br />regular basis that demonstrates the owner is engaged in agricultural
<br />activities from:
<br />(1) Intensive agriculture;
<br />(2) Orchards;
<br />(3) Feed crops and fast rotation forestry; and/or
<br />(4) Pasture and slow rotation forestry.
<br />"Ghana dwelling" means a second dwelling unit permitted to be built
<br />as a separate or an attached unit on a building site, but does not include a
<br />guest house or a farm dwelling.
<br />"Orchards" includes, but is not limited to, such crops as macadamia
<br />nuts, guava, banana, papaya, avocado, grapes, passion fruit, coffee, citrus,
<br />cacao, pineapple, noni and tropical specialty fruits.
<br />"Pasture and slow rotation forestry" includes, but is not limited to,
<br />pasture and longer rotation forestry.
<br />"Property" or "real property" means and includes all land and
<br />appurtenances thereof and the buildings, structures, fences, and
<br />improvements erected on or affixed to the same, and any fixture which is
<br />erected on or affixed to such land, buildings, structures, fences, and
<br />improvements, including all machinery and other mechanical or other
<br />2
<br />
|