BIL 317 Draft 01 2012-2014 - Laserfiche WebLink

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transportation facilities size shape, topog_raphy,quality, of soil, water privileizes availability of water and its cost, easements and appurtenances, and to the opinions of persons who may be considered to have special knowledge of land values. (2) Four general short term agricultural categories shall be used in determining the value of lands dedicated for short term commercial agriculture: (A) "Intensive agriculture," which includes such crops as vegetables, ginger, taro herbs, nurseries, foliaize, cut and potted flowers, piggeries, dairy, poultry, feedlots, aquaculture, honey and honeybees; (B) "Orchards," which includes such crops as macadamia nuts, guava, banana papaya avocado, grapes, passion fruit, coffee, citrus, cacao, pineapple and tropical specialty fruits; (C) "Feed crops and fast rotation forestry," which includes forage crops, seed crops cane, short rotation forestry, biomass, grasses, and other similar types of crops and grasses; and (D) "Pasture and slow rotation forestry," which includes pasture and longer rated forestry. (3) Lands classified as tree farm property pursuant to chapter 186, Hawaii Revised Statutes, shall be considered for classification and valuation as agricultural. (4) The portion of land that is not dedicated for short term commercial agriculture use shall be assessed based on the proportional market value of the total property. (5) A farm dwelling site shall be assessed at the highest short term commercial agricultural use value, provided that the maximum farm dwelling, site area to be assessed at the highest short term commercial agriculture use value shall not exceed one -fourth acre. (d) Short term commercial agricultural use dedication petition. (1) If any owner desires to dedicate the owner's land for a short term commercial agricultural use and to have the land taxed as its assessed value in this use the owner shall so petition the director and declare in the petition that the land can best be used for the purpose for which the owner requests permission and that if the petition is approved the land will be used for this purpose. The director may require evidence of short term commercial agricultural use in such form and at such times as provided for in the administrative rules and regulations of the department. (2) The director shall prescribe the form of the petition. (3) The petition shall be filed with the director by September 1 of any calendar year and shall be either approved or denied by December 15 of that same year. If approved, dedication shall be effective on July 1 of the following tax year. (4) The petition for short term commercial agricultural use dedication must be signed by all owners of the land for which the dedication is sought. (5) For the purposes of this section, a recorded lessee of the land with a term of three or more years remaining from the date of the petition and who is