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Mr. Okumoto moved to accept the settlements as presented. Seconded by Mr. Harano. A call <br />for discussion was made. Motion passed by a vote of 4:0. <br />At 9:24 am, appellant for HTW Wailea Co, LLC, Case No. 39576 arrived. The Board had already <br />rendered a decision, however counsel advised that a motion can be made to reopen the case to <br />provide the appellant the opportunity to be heard. A call for questions was made. <br />Ms. Reinhard moved to reopen Case No. 39576. Seconded by Mr. Okumoto. A call for <br />discussion was made. Motion passed by a vote of 3:1 (Harano). <br />CASE #39576 — HTW WAILEA CO LLC <br />TM K 6-6-002-003-0000 <br />Present for HTW Waialea was John Hosbein. Present for the County was appraiser, Charlie Brown. <br />Property located on the north end of Wailea Beach Lots just south of Hapuna Beach. <br />Appeal on land value. <br />Appellant presented their case. County presented their case and stood by their initial <br />recommendation put forth, sustaining the land value of $3,317,100. A call for questions was made. <br />Ms. Reinhard moved to sustain the County's recommendation of the assessed land value. <br />Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 3:1 <br />(Okumoto). <br />Recessed: 9:59 a.m. <br />Reconvened: 1:30 p.m. <br />Deputy Corporation Counsel J. Yoshimoto announced the general procedures of the appeal hearing <br />and advised all Appellants and the Department of the procedure the Board would be following for the <br />rendering of their decision and the Appellants' further right to appeal to the Tax Appeal Court located <br />in Honolulu within 30 days from the date of the decision letter that the appellant will be receiving via <br />certified mail. <br />CASE #39096, #39097, #39098 — MATZU KA, JAMES & PAULA <br />TM K 7-7-010-019-0000 <br />Present was appellant James Matzuka. Present for the County was appraiser, Eric Dennis. <br />Property is located off of Alii Drive, south of Magic Sands Beach in Kona. <br />The building, land and exemptions are under appeal for STVR rollback taxes on tax year 2017. <br />Appellant presented his case and stated that he was only contesting the assessed land value for the <br />past three years. County presented their case and recommended that the land and building values be <br />sustained for 2017, 2018, and 2019. A call for questions was made. <br />Page 4 of 7 <br />