BIL 218 Draft 01 2014-2016 - Laserfiche WebLink

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(F) In any case in which rollback taxes are imposed after successful completion of an agricultural dedication period, the rollback taxes shall be retroactive only to the end of the completed dedication period, and shall not be imposed for any time covered by a successfully completed agricultural dedication period. (4) The additional taxes and penalties due and owing shall be a paramount lien upon the property as provided for by this chapter. (h) The director may cancel a dedication without rollback taxes or penalties in the event of any of the following: (1) A recognized natural disaster; (2) The land can no longer be used for the dedicated agricultural use; or (3) The death or severe disability of the principal farmer such that the farm operation cannot continue; provided, however, that a corporation or a partnership shall not qualify as a principal farmer and shall not be exempt from rollback taxes or penalties under this subsection." SECTION 4. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed and stricken material and underscoring need not be included. SECTION 5. Severability. If any provision of this ordinance, or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end, the provisions of this ordinance are declared to be severable. SECTION 6. This ordinance shall take effect upon its approval. INTRODUCED BY: A idelfik COUNCIL ME ER, COUNTY OF HAWAI`I , Hawai`i Date of Introduction: Date of 1St Reading: Date of 2nd Reading: Effective Date: 8 REFERENCE Comm. 923