Laserfiche WebLink
2019 Tax Board of Review Annual Report 3 <br /> East Hawaii (August 27, 28; September 17, 18; October 22, 29) and four (4) sessions held <br /> in West Hawaii (August 13, 14; September 10, 11). <br /> Complaint Hearing <br /> As required by Chapter 19-97(e), a notice was published on September 1, 2019, <br /> specifying a period (September 3 — 16, 2019)within which complaints may be filed by a <br /> taxpayer. <br /> One complaint was filed this year. The Board held its complaint hearing on October 22, <br /> 2019. A copy of the complaint is attached hereto as Exhibit A. <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 occur from July through December with two nights away from home or <br /> 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. The continuation of the annual workshop is highly recommended as it <br /> allows the administrative staff to present 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 /> 5. The presence of the Real Property Administrator and/or Assistant Administrator at <br /> each meeting/hearing has proven itself to be essential and is recommended to <br /> continue. The Board has relied upon the administration in many instances for <br /> information on office policies and procedures before rendering decisions. <br /> 6. The Board recommends continued funding to allow the Board and support staff to <br /> attend the statewide conference as it provides multiple benefits to all participants. <br />