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reeognized f6restfy prefessional that the restoration pla-H is likely to sueeeed within <br />designated time period. The evffier- shall eenlinue to fulfill all other- r-equir-effieRts of t <br />not being restered to a Rafive fefest, btA still being assessed for- an agrieultur-al use, <br />agr-ieulttffal <br />plan,(3) if at the end of the time per-ied d6signated by the native forest restoration plaft, the land <br />meets the f equit!ements of the native forest elass deser-ibed in this ehapter-, then it shall <br />elassified and r-ededieated as a Rative for -est. If-, at the end of the time pefiod designated i <br />the <br />r-etiim the land to its designated use as pasttife of it shall be assessed and taxed at maf <br />] <br />(e) Exemption to breach of dedication. <br />The director may cancel a dedication without rollback taxes or penalties in the event of any of <br />the following: <br />(1) A recognized natural disaster beyond the owner's control; or <br />(2) The death or severe disability of the principal owner such that the native forest, functional <br />forest, or successional forest maintenance and/or restoration cannot continue. <br />Corporations and partnerships are not eligible for this death or severe disability <br />exemption. <br />(f) Changing between native forest categories. <br />If the owner desires to change from one forest category to another, the owner shall petition the <br />director and provide evidence that the land meets the requirements for the new category. The <br />petition shall be filed with the director by September 1 of any calendar year and shall be <br />approved or disapproved by December 15. If approved, the dedication shall be effective on <br />July 1 of the following tax year. <br />[(#)]fg� At least one hundred eighty days prior to the cancellation, the department of finance shall <br />notify the owner by mail of such cancellation. The owner may reapply for renewal of the <br />dedication by filing an application with the director on or before September I of the [r <br />yeaf.] last year of the dedication period. The renewal petition shall, in all respects, be <br />processed in the same manner as an original petition. Upon approval of succeeding <br />dedications by the director [^owe], the property shall continue to be assessed in <br />accordance with the provisions of this section. <br />[(g) If for -est dedieated f4or for -est preservation is destroyed in Whole or in part by fire, <br />hth-rieane or othef disasters, the difeeter- may eatAinue the dedieation upon submittal and <br />] <br />(h) The owner may appeal a petition that has been disapproved as in the case of an appeal from an <br />assessment. <br />(i) The director shall establish rules and regulations necessary to administer this section, pursuant <br />to chapter 91, Hawaii Revised Statutes." <br />SECTION 3. Material to be repealed is bracketed and stricken. New material is <br />underscored. In printing this ordinance, the brackets, bracketed and stricken material, and <br />underscoring need not be included. <br />