2012-COH-A Technical Assistance Report Evaluating Property Tax Policies and Administrative Practices in Hawaii County

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Certification and Limiting Conditions We certify that, except as otherwise noted in this report: All work performed in conjunction with this report was conducted in compliance with the International Association of Assessing Officers' Code of Ethics and Standards of Professional Conduct. The findings and recommendations were benchmarked against the Standards of the International Association of Assessing Officers. The participants in this consulting assignment are all members in good standing of the International Association of Assessing Officers (IAAO) and have no personal interest or bias with respect to the subject matter of this evaluation report or the parties involved. Employment or compensation of any of the consultants is not dependant on the reporting of a predetermined conclusion or the attainment of a stipulated result from the contents or conclusions of this report. To the best of our knowledge and belief, the statements of fact contained in this report, upon which the analysis, conclusions, and opinions expressed herein are based, are true and correct. We assume no responsibility for invalid data or misinformation provided to US. The consultants are not attorneys and any references made to legal issues are for guidance and not intended as legal research of the issues or existing case law or code requirements. Use or dissemination of the contents of this report for other than the purpose and function intended could lead to improper use or misinterpretation of its contents and should not be done without the express consent of the International Association of Assessing Officers. The consultants conducted interviews, obtained information, prepared the analysis, conclusions and opinions concerning the assessing practices and policies of the jurisdiction that are set forth in this report. All opinions and conclusions expressed in this report are the sole responsibility of the consultants on behalf of the International Association of Assessing Officers. iii