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2013 Tax Board of Review Annual Report 3 <br /> Opening remarks were provided by Mrs. Crawford and Mr. Masuda, who also did a <br /> presentation on the Powers and Duties of the Board, Parliamentary Procedure, Board Rules <br /> and other matters. Administrator Stanley Sitko presented information on the Sales Ratio <br /> Analysis. The Board was also provided time to present questions to the tax office personnel <br /> and administration which continues to be beneficial to the Board. <br /> Appeal Hearings <br /> Two hundred twenty-nine (229) appeals, which included 105 from East Hawaii and 124 from <br /> West Hawaii, plus appeals from amended assessment notices (P38s), were scheduled for <br /> hearing this tax year. This is a decrease from 556 cases in the previous tax year. There <br /> were two (2) sessions held in East Hawaii (October 22, 23) and five (5) sessions held in <br /> West Hawaii (August 27, 28; September 24, 25; November 6). <br /> Complaint Hearing <br /> As required by Chapter 19-97(e), a notice was published on September 6, 2013, specifying <br /> a period (September 9 — 20, 2013) within which complaints may be filed by a taxpayer. <br /> One complaint was filed. No information was provided as to the grounds for the complaint. <br /> The Board heard the complaint on November 6, 2013, and is attaching a copy of the <br /> complaint hereto as Exhibit A. <br /> Comments and Recommendations <br /> 1. The procedure of rendering an immediate decision in open session upon the completion <br /> of the presentation of each appeal case continues to be accepted by all parties and is <br /> still the preferred procedure and most efficient process. <br /> 2. The workshop, which included the Real Property Tax staff and Board Members held prior <br /> to the start of this year's appeal hearings, was immensely informative and productive. <br /> Future workshops are encouraged to continue with Board Members, new incoming <br /> Board Members and all administrative staff particularly with regard to substantive tax <br /> areas. <br /> 3. The presence of Corporation Counsel at each meeting/hearing has proven itself to be <br /> essential. The Board has relied upon Corporation Counsel in many instances for <br /> clarification and interpretation of rules and/or laws. <br /> 4. The Board strongly recommends that the statewide conference be continued and that <br /> attendance by the Board and support staff be funded because of its multiple benefits. <br />