Chapter 12 Improvements by Assessments

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I MPROVEMENTS B Y A SSESSMENTS§12-1 CHAPTER 12 IMPROVEMENTS BY ASSESSMENTS Article 1. General Provisions. Section 12-1. Definitions. As used in this chapter: “Affected assessment unit” means an assessment unit determined, pursuant to sections 12-2(b), 12-18 and 12-29(a), to be an affected assessment unit with respect to a reasonably anticipated future change in classification or use that will result in increased special benefits conferred on such assessment unit. “Assessment unit” means, with respect to a special assessment, a subdivided parcel of land and/or condominium unit that will be subject to such special assessment; provided, however, that every assessment unit shall have a unique tax map key number. “Condominium unit” means an “apartment” as defined in section 514A-3, Hawai‘i Revised Statutes, and may include, if so determined by the council, the common elements and/or limited common elements appurtenant thereto, as set forth in the declaration of condominium property regime or horizontal property regime which created such apartment. “Cooperating department” means a department of the County, other than the responsible department, that undertakes or supervises the construction and installation of a portion of the special improvements for an improvement district. “Cost” means the cost, either estimated or actual, as the case may be, of the improvements to be opened, constructed or improved in proceedings taken pursuant to this chapter for which assessments are to be levied. There may be included within the definition of “cost,” amounts for construction contingencies, bond discounts, reserve funds, capitalized interest, and incidentals. “Improvement district” means any contiguous or noncontiguous area within the County which has been designated by the council as an improvement district for the purposes of this chapter. “Incidentals” means expenses in carrying out proceedings pursuant to this chapter for: (1) Preparation of maps, notices, and other documents; (2) Posting, mailing and publication costs; (3) Preparation and printing of bonds, bond registers and transfer books; (4) Fees of financial, legal, engineering and surveying consultants; and (5) Such other administrative or miscellaneous expenses which relate directly to the proceedings. “Owner” of an assessment unit means the person to whom the real property tax for such assessment is assessed, as shown on the real property tax assessment roll, regardless of whether such person is exempt from the payment of such tax. SUPP. 8 (7-2020) 12-1