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(2) In assigning land to one of the general classes the <br />director of finance shall give major consideration to the <br />districting established by the land use commission pursuant to <br />chapter 205, Hawaii Revised Statutes, the districting <br />established by the County in its general plan and zoning <br />ordinance, use classifications established in the general plan <br />of the State, and such other factors which influence highest <br />and best use, except that parcels which are used exclusively as <br />the owner's principal residence shall be classified as <br />"Homeowner" without regard to the highest and best use, <br />provided that the director has granted to the owner a home <br />exemption in accordance with sections 19-71 to 19-72. <br />(A) The homeowner class is exclusively reserved for <br />properties which are used as the owner's principal <br />residence. Uses which shall not qualify as "Homeowner" <br />include: <br />(i) Real property which is valued according to its <br />agricultural or native forest use pursuant to <br />subsection 19-53(f)(1), or (h), <br />(ii) Real property which is dedicated to an <br />agricultural use or native forest use category <br />pursuant to section 19-55, or section 19-58.4 (Native <br />Forest Dedication), <br />(iii) Real property which is used for commercial or <br />income producing purposes, <br />(iv) Real property which is used for residential <br />rental purposes, whether for short or long term lease, <br />(v) Real property which is used for any purpose <br />other than the owner's principal residence. <br />(3) Whenever there is an overlap or contradiction in <br />districting or use classification between the County and the <br />State, zoned districts by the County shall take precedence. <br />(4) "improved residential" shall mean land which is classified <br />as residential by the department of finance upon consideration <br />of its highest and best use, and is property which fulfills the <br />provisions of at least one of the following subparagraphs: <br />(A) Land which has been subdivided prior to any <br />assessment year as a lot for single -or two-family <br />residential use in conformity with the then existing <br />County zoning ordinances, and has been approved for sale <br />or approved as being in conformity with all the <br />subdivision requirements of the County, or <br />