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Mr. Hughes moved to sustain the county's building value at $0 and the land value to $230,800. <br />Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote <br />of 4:0. <br />CASE #39082 — LINDSEY, GABRIEL KAWANANAKOA <br />TM K 7-1-007-051-0000 <br />Present were appellants, Keoni/Leif and Keoki Lindsey. Also present was their attorney, Mr. John <br />Olsen. Present for the County was appraiser, Wendy Hunt. <br />Property is located above Makani Golf Club, the only dwelling located in Puuanahulu Homesteads. <br />The building and land values are under appeal. <br />Appellants presented their case. County presented their case and recommended sustaining the land <br />value of $159,500 and the building value at $748,600. A call for questions was made. <br />Mr. Okumoto moved to sustain the county's values for the building and land. Seconded by Ms. <br />Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 3:1 (Hughes). <br />CASE #39112, # 39113 — CHESLER, ANGELA <br />TM K 7-5-042-114-0000 <br />The appellant, Angela Chesler was present. Present for the County was Clerical Supervisor, Ryan <br />Okamura. <br />Property is located in the Pualani Estates Phase 2 Subdivision. <br />The 2018 and 2019 rollback adjustment of the Home Exemption due to Short -Term Rental is under <br />appeal. <br />Appellant presented their case. County presented their case and recommended sustaining the <br />rollback adjustment of the Home Exemption for the 2018 and2019 tax years. <br />Mr. Okumoto moved to sustain the rollback adjustment for the 2018 and 2019 tax year. <br />Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote <br />of 4:0. <br />Recessed: 10:27 a.m. <br />Reconvened: 10:40 a.m. <br />CASE #39490 — ELIADES, CHRISTOPHER R <br />TM K 7-5-010-082-0000 <br />The appellant, Christopher Eliades was present. Present for the County was appraiser Eric Dennis. <br />The property in question is located in the Wehilani Subdivision, locate south of Nani Kailua Drive and <br />north of Hualalai Road. <br />The land value is under appeal. <br />Tax Board of Review I August 26, 2020 Page 2 of 6 <br />