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<br />
<br /> September 30, 2009
<br /> Re: Section 1 9-97(e), Article 12, Chapter 19, Hawaii County Code
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<br /> TMK 3-7-3-024-106
<br /> i:;..rmb-er 12326
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<br /> To Whom It May Concern:
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<br /> Please find attached three (3) letters from respected appraisers doing business on the Big Island.
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<br /> The Director of Finance did not use proper methods in assessing real property for purposes of taxation.
<br /> Specifically the almost exclusive use of listings data is not appropriate. Listing data can be of use particularly in a
<br /> sellers market when prices are increasing but in a market such as that unprecedented 2nd half of 2008 when prices
<br /> plummeted, listing data is of no use. The sellers are still in denial even now 1 year later. At the appeal the Board
<br /> thumbed thru my presentation. They did not even bother to read the letters. It is beyond comprehension that the
<br /> Board of Appeals does not recognize that property values have gone down significantly in 2008. 1 believe the Director
<br /> of Finance needs to do a better job in assessing properties and not take the lazy way out.
<br />
<br /> Respectfully submitted,
<br />
<br /> Marty Kimball on Behalf of Joyce Kimball
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<br /> OTICE S l)Z FILING REAL P-ROPERr.'
<br /> \ 'SF,SSiIEN'" (:AriVi1 LAIN3'S
<br /> COUNTY OF HA KV1, 1
<br /> i~ n 19-971 e) , Art ide, 12, CI lop t er 19, 11iwnii h l'udnt~~j~
<br /> I: notice Ys ereby ccn that any tavpa%u nraa,Hle'
<br /> com1 ii unsL thr as~e sa d ~otuc pl.uerl upon pr~ilir rtc rn~t'n
<br /> Cor v.Iii-fnr the putpo c s of real prop rtc tnrttion
<br /> 1 h, f S are fi>r the pnt po r nt r t ting tlht l,ix F n u rl o ,
<br /> Hey iew m d,rtill l, additional notr Co the ii-iepoi t to thi (Lrpor
<br /> and the County ('onncil umcr rnng in t mu s, which, in tn[ o pimcn
<br /> of tha Buhr d, *hr l7uecior of Ftn uue did not iisa pr opr 111 hod- 11
<br /> t gnat; real propw rte for Eanrpn es of t uatior. Srr" e tar , e .,ion
<br /> of lleruulls notfDr tppantin, a r amrnt<but nuts fol ru ivil
<br /> )111pl:mIt , f1w Po lld lOnnot ch 1J1ge mt tssr~ nunt dui iu~ th
<br /> pr x<~s ~
<br /> '1 hE 1 c rind for coaripl unt,should n if le umfus ai i.~ ifi film ;nl
<br /> a e55 mint appaal The A1,1-11 9th irlwe u~ d ~e~lltr .i,!t.11t thl~
<br /> Lis", , rnr nt~ h«, r xpirr d
<br /> ('oiut s m,it be ft)crl'nnly durn,;{ rho pFriui hunt ' l pt i1 cr
<br /> 17, uo sepiemb.r 30.'_'0(-) 9 ;aithtl r t)ircct t of , in;r~r e it th,^
<br /> ~untt cif F[ a~ .aai,l c.rl Proprrt.% T,ts U1fi e 1upr r a n1
<br /> jatrehr ,5tr r't, 5uit ~ -G, 1[db. tLZ~~ ur. ui , t th;;tNr t ~ ~dw~i.r f, tl
<br /> Yrope.tn ttti tiftin 7.5-57,06 hual~iiai t1i Stufe?:1'_
<br /> Prnr,t 1iat.umurt_ - ~ -
<br /> (hurarr.,on 1isSn_ -
<br /> } nd ofHrcr,-w ~
<br /> i1 (a. i - i;a, ii odltpteii . i 16, ~_'009;)
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