Laserfiche WebLink
<br /> <br /> <br /> Mtr,os ~'kt <br /> <br /> COUNTY OF HAWAII STATE OF HAWAII <br /> <br /> <br /> <br /> 09 27 BILL NO. 23 <br /> ORDINANCE NO. <br /> <br /> AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90, AND <br /> ARTICLE 10, SECTIONS 19-75 AND 19-89.5, HAWAPI COUNTY CODE (2005 <br /> EDITION, AS AMENDED), RELATING TO THE DETERMINATION OF REAL <br /> PROPERTY TAX RATES. <br /> <br /> BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`L• <br /> <br /> <br /> SECTION 1. Findings and purpose. The council finds that the current process by which <br /> it sets the real property tax rate for each class of property is cumbersome and inefficient. The <br /> purpose of this ordinance is to amend chapter 19, article 11, section 19-90, Determination of <br /> Rates, Hawaii County Code, so that this critical process is more efficient for, and clear to, the <br /> public, Mayor's administration, Hawaii County Council, and office of the county clerk. The <br /> enactment of this ordinance requires the amendment of chapter 19, article 10, sections 19-75 and <br /> 19-89.5 so that citations to the current section 19-90(g) remain intact. Those amendments are <br /> provided in this ordinance after the amendment to section 19-90. <br /> <br /> <br /> SECTION 2. Chapter 19, article 11, section 19-90 of the Hawaii County Code 1983 <br /> (2005 Edition, as amended), relating to real property tax and the determination of rates is <br /> amended to read as follows: <br /> <br /> "Section 19-90. Real property tax; determination of rates. <br /> (a) Unless a different meaning is clearly indicated by the context, as used in this <br /> section: <br /> (1) "Net taxable lands" means all other real property exclusive of buildings. <br /> (2) "Net taxable real property" or "net taxable buildings" or "net taxable <br /> lands" means, as indicated by the context, the percentage of the market <br /> value of property determined under section 19-46 which the director of <br /> finance certifies as the tax base as provided by this chapter, less <br /> exemptions as provided by this chapter and, in all cases where appeals <br /> from the director's assessment are then unsettled, less fifty percent of the <br /> value in dispute. <br /> (b) The council may increase or decrease the tax rate for buildings and for all other <br /> real property, exclusive of buildings for net taxable land and net taxable buildings <br /> of each class of property established in accordance with section 19-53(e) of this <br /> chapter. A resolution setting the tax rates shall be adopted on or before June 20 <br /> preceding the tax year for which property tax revenues are to be raised according <br /> to the following procedures: <br />