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2018 Tax Board of Review Annual Report 3 <br /> present questions to the tax office personnel and administration. The workshop continues <br /> to be a very beneficial and worthwhile session to the Board. <br /> Appeal Hearings <br /> Two hundred twenty-one (221) appeals, which included 95 from East Hawaii and 126 <br /> from West Hawaii, including appeals from amended assessment notices, were scheduled <br /> for hearing this tax year for a combined total of $399,777,700 disputed. This is an <br /> increase from 195 cases in the previous tax year. There were three (3) sessions held in <br /> East Hawaii (August 15, 16; October 17) and two (2) sessions held in West Hawaii <br /> (September 4, 5). In 2008, an all-time high of 1,516 cases were adjudicated by the Board <br /> across 22 sessions. <br /> Complaint Hearing <br /> As required by Chapter 19-97(e), a notice was published on September 2, 2018, <br /> specifying a period (September 4 — 17, 2018) within which complaints may be filed by a <br /> taxpayer. <br /> No complaints were filed. The complaint hearing was held on October 17, 2018. <br /> Comments and Recommendations <br /> Administrative Matters <br /> 1. Potential appointees should be apprised of the demands of their time that service on <br /> this Board entails before their names are submitted to the County Council for <br /> confirmation hearings. All members are expected to attend all meetings. Meetings in <br /> Hilo or Kona may be a biweekly occurrence from July through December with two <br /> nights away from home or the office. <br /> 2. The procedure of rendering an immediate decision in open session upon the <br /> completion of the presentation of each appeal case continues to differentiate this <br /> Board from other Counties within the State of Hawaii and is found to be an acceptable <br /> practice to all parties. <br /> 3. The workshop, which included the Real Property Tax staff and Board Members held <br /> prior to the start of this year's appeal hearings, was very informative and productive for <br /> the Members. An annual workshop is highly recommended and should continue to <br /> include administrative staff presenting a broad array of relevant tax matters and <br /> information for the Members. <br /> 4. The presence of Corporation Counsel at each meeting/hearing has proven itself to be <br /> essential and is recommended to continue. The Board has relied upon Corporation <br /> Counsel in many instances for clarification and interpretation of rules and/or laws. <br />