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43 <br /> Seo. 9.6 Extent of the tax mozatorium, if the alaim is certiliad by <br /> the proper authorities and the property ie found eligible by the director <br /> for the exemption from the increased valuation, there shall be no inczease <br /> in the assessable b~4~.ding valuation. The period for the exemption lrom <br /> tha increase rhall seven (7) tax years, effective July 1, o! the <br /> suaceedinq tax year <.~llowing the filing date of application. If the ~ <br /> owner-occupant of a •~'.aporty that has been granted the tax moratorium <br /> either vacates or fua.ls to physically occupy the building or transfers <br /> the property, the tazc moratorium shall be cancelled at the end of that <br /> tax yoar during which such acts have occurred. i, <br /> Seo. 9.7 Appeel. If the owner is aggrieved by the disapproval of the ~ <br /> exemption claim or assessment, the owner may appeal through the director i <br /> as in the case of real property tax appeal. Appeals shall be governed <br /> <br /> by the appropriate section of Ordinance No. 613 of the County of Hawaii, i <br /> and may be taken to the board of zeview or be taken directly to the tax <br /> appeal court without appealing to the board of review. <br /> <br /> 6ea. 9.8 Effective dnte, This rule shall become effeotive qn July 1, <br /> 1981. <br /> I <br /> <br />