RES 129 Draft 01 2010-2012 - Laserfiche WebLink

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COUNTY OF HAWAII STATE OF HAWAII RESOLUTION NO. 129 11 A RESOLUTION AUTHORIZNG THE DIRECTOR OF FINANCE TO COMPROMISE REAL PROPERTY TAXES OWED BY MANA CHRISTIAN OHANA ON A PARCEL IDENTIFIED AS TAX MAP KEY: (3) 6 -7- 002 -065 WHEREAS, Section 19 -77, Hawai`i County Code 1983 (2005 Edition, as amended) exempts property exclusively used for nonprofit purposes from real property taxes except for the minimum tax; and WHEREAS, the land parcel TMK: (3) 6 -7- 002 -065 was purchased by Mana Christian Ohana, a nonprofit organization, from the Young Men's Christian Association (YMCA) in March 2010; and WHEREAS, since its purchase, the parcel has met the requirements of section 19 -77 (b)(1), Hawai`i County Code 1983 (2005 Edition, as amended), to be considered exempt from real property taxes except for the minimum tax; and WHEREAS, Mana Christian Ohana paid the minimum real property tax in August 2010 and in February 2011 based on the YMCA's nonprofit tax exemption, but was unaware that a separate tax exemption application had to be filed for Mana Christian Ohana to continue this tax status; and WHEREAS, Mana Christian Ohana, realizing that it did not have a properly filed tax exemption for the tax year 2011 -2012, paid on time the August 2011 tax bill of $5,620.62, rather than the nonprofit minimum tax of $50.00; and WHEREAS, Mana Christian Ohana did file an exemption from real property taxes under Section 19 -77 on August 8, 2011, which exemption will take effect only on July 1, 2012 for the tax year 2012 -2013; and WHEREAS, as a church community serving the greater North Hawai`i area, the payment of a tax bill totaling $5,620.61 is a significant monetary loss for this nonprofit organization to sustain in these difficult economic times; now, therefore, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAII that, in accordance with Section 19- 3(12), Hawai`i County Code, the Director of Finance is authorized to compromise the sum of $5,620.61, being the amount of taxes scheduled to be paid in February 2012 on the parcel identified as TMK: (3) 6 -7- 002 -065 less the minimum tax of $50.00 that would be due if the exemption were properly filed.