BIL 219 Draft 01 2014-2016 - Laserfiche WebLink

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(4) The director shall send every applicant a written notice providing the director's determination that the application is approved in whole, approved in part, or denied. If the application is approved in part, the notice shall indicate the portion of the land that qualifies for the assessment. [(1)] (5) If the application is approved[,] in whole or in part, the assessment based upon the use requested in the application shall be effective as of January 1 for the following tax year. (6) The director shall cause an inspection of every property assessed for non-dedicated agricultural use no later than ten years since the last inspection. Any change in the ownership of the committed land shall cause an inspection to determine that the land use continues to meet the requirements of subsection (a)(1) of this section. An inspection may consist of a review of the parcel by the most recent available aerial or satellite imagery. If the director is unable to determine the land use by this method, the director may cause a site visit and may also require the owner to furnish additional evidence to the director's satisfaction that the land use is consistent with the requirements of subsection (a)(1) of this section. [(5)](7) Renewal of the application shall be in such form and at such time as required by the director. (d) Deferred or rollback tax. (1) A deferred or rollback tax shall be imposed on the owner of the agricultural land upon any of the following events: (A) Conversion to any County zoned district other than agricultural, residential and agricultural, family agricultural, intensive agricultural, or agricultural project district as a result of a petition by the owner or lessee; (B) The property is subdivided into parcels of less than five acres in size; [or] (C) A condominium property regime is declared for the property having condominium units with an area equivalent to less than five acres in size[.]; or (D) The land is not being used as required in subsection(a)(l) of this section. (2) The deferred tax [ ] may commence from the date the conversion was made retroactive to the date the agricultural use assessment was [approved, but for not more than a period of two y-ars plus the current year.] submitted. The deferred tax shall not be applied to those years for which the owner can provide evidence to the director's satisfaction that intensive agricultural activity was occurring. (3) The amount of deferred taxes shall be based on the difference between the assessed market value at highest and best use and the assessed agricultural use value of the land at the tax rate applicable for the respective years, with a ten percent penalty. (e) The administrative rules of the department shall include criteria to determine whether a particular land use is eligible for the nondedicated agricultural assessment under subsection (a)(1) of this section." SECTION 3. For informational purposes, any appeal of this ordinance arising from a decision of the director of finance shall be made according to the process outlined in chapter 19, article 12 of the Hawai`i County Code 1983 (2005 Edition, as amended). 2