ORD 2009-027 2006-2008 - Laserfiche WebLink

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dete fmine the tax rate whieh shall be expressed in tefms of taX per $1 nnn ,.f... et t...,..h-le 1...:1,1:...,.., e rated to the neaffe,# a nt (4) The e int ,.f reye...,.e to be r aed F,..«net taxable I^n'l a yAtl.in °ae T elass shall be di, ided by the net t.. fable yaltie of lends in that elves to determine the twe rate yihiel, shall he a sed in terms of tax per $1, of net te~el.le lands c pored to the nearest "°"r.] [(d)]Uc If the tax rates for the tax year are increased or decreased the council shall notify the director of finance of the increased or decreased rates, and the director shall employ such rates in the levying of property taxes as provided by this chapter. [(e)](d)The director of finance shall on or before May I preceding the tax year furnish the council with a calculation certified by the director as being as nearly accurate as may be, of the net taxable real property within the County, separately stated for each class established in accordance with section 19-53(e) of this chapter for net taxable lands and for net taxable buildings plus such additional data relating to the property tax base as may be necessary. [(f) lnse€iif as ! validity -o ate ireeneerned, the praN,isiens of stibseetions (b) and (e) of this nenrien as to datenf shall be deemed director... n Tided that all (d) shall be deemed m "dater...] [(g)](e)Notwithstanding any provision to the contrary, there shall be levied upon each individual parcel of real property taxable under this chapter, a minimum real property tax of $100 per year, except under the following conditions: (1) If the property owner receives a home exemption or totally disabled veteran exemption resulting in the minimum tax, and the assessed value of improvements is less than or equal to $75,000, then, the minimum tax for this property shall be as follows: (i) Property with improvements assessed at $50,001 to $75,000 the minimum tax shall be $75. (ii) Property with improvements assessed at $25,001 to $50,000 the minimum tax shall be $50. (iii) Property with improvements assessed up to $25,000 the minimum tax shall be $25. (2) If the property is assessed at a market value of less than or equal to $500, it shall be taxed at a minimum tax of $25." SECTION 3. Chapter 19, article 10, section 19-75 of the Hawaii County Code 1983 (2005 Edition, as amended), relating to exemptions for those who are blind, deaf, and/or totally disabled is amended to read as follows: "Section 19-75. Exemption, persons who are blind, deaf, and/or totally disabled. (a) Definitions as used in this chapter: 3