BIL 051 Draft 01 1996-1998 - Laserfiche WebLink

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.' . '" . .L...../ rQ.V' AJiA.,"(f-(... > .' COUNTY OF HAWAl,I>?~;~>;;~;~~1STATE OF HAWAII ,< <;..~ BILL NO. 51 ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAII COUNTY CODE 1983 (1995 EDITION), RELATING TO REAL PROPERTY TAXATION. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII. SECTION 1. Chapter 19 of the Hawaii County Code 1983 (1995 edition) is amended as follows: "Chapter 19 REAL PROPERTY TAXES Article 1. Administration Section 19-1. Purpose. The purpose of this chapter is to implement the authority granted to the County to assess, impose and collect real property tax based on an amendment to the State Constitution which was adopted on November 7, 1978, by the electorate. This chapter will provide for the administration, assessment, and collection of real property tax, including exemptions therefrom, dedication of land, and appeals. (1981, Ord. No. 613, sec. 1.) Section 19-2. Definitions. (a) Wherever used in this chapter: (1) "County" means the County of Hawaii. (2) "Director" means the director of finance of the County of Hawaii or his authorized subordinate. (3) "Property" or "real property" means and includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture which is erected on or affixed to such land, building, structures, fences, and improvements, including lall machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences, and improvements, [of]QI whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops.