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<br />JUSTIFICATION SHEET <br /> <br />PROPOSER: Hawaii State Association of Counties <br /> <br />TITLE: RELATING TO COUNTY TAXATION. <br /> <br />PURPOSE: To require the state tax department to grant counties access to the <br />state's income tax database. <br /> <br />MEANS: Amend sections 231.18 and 235-117, Hawaii Revised Statutes. <br /> <br />JUSTIFICATION: All four counties in the State of Hawaii currently tax real <br />properties according to the properties' highest and best use, using <br />methods of mass appraisal. Access to the state department of <br />taxation's income tax database would enable counties to nlOre <br />efficiently process applications for real property tax credits. <br />