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§ 19-59 H AWAI‘I C OUNTY C ODE (7) A condominium property regime is declared for the property having condominium units with an area equivalent to less than three acres. Each unit shall be treated as a subdivision into lots of like size; or (8) The dedicated property or any portion thereof is sold by way of a conveyance which is subject to conveyance tax under the terms of chapter 247, Hawai‘i Revised Statutes, unless the director submits a notarized affidavit signed by the owner to the bureau of conveyances stating that the land shall continue to be subject to the full requirements of the dedication, including the full penalties and rollback taxes imposed for violation; or (9) The dedicated property is not maintained according to sound land management practices such that soil erosion is minimized, foreign species are controlled, and the watershed is protected. (e) Exemption to breach of dedication. The director may cancel a dedication without rollback taxes or penalties in the event of any of the following: (1) A recognized natural disaster beyond the owner’s control; or (2) The death or severe disability of the principal owner such that the native forest, functional forest, or successional forest maintenance and/or restoration cannot continue. Corporations and partnerships are not eligible for this death or severe disability exemption. (f) Changing between native forest categories. If the owner desires to change from one forest category to another, the owner shall petition the director and provide evidence that the land meets the requirements for the new category. The petition shall be filed with the director by September 1 of any calendar year and shall be approved or disapproved by December 15. If approved, the dedication shall be effective on July 1 of the following tax year. (g) At least one hundred eighty days prior to the cancellation, the department of finance shall notify the owner by mail of such cancellation. The owner may reapply for renewal of the dedication by filing an application with the director on or before September 1 of the last year of the dedication period. The renewal petition shall, in all respects, be processed in the same manner as an original petition. Upon approval of succeeding dedications by the director, the property shall continue to be assessed in accordance with the provisions of this section. (h) The owner may appeal a petition that has been disapproved as in the case of an appeal from an assessment. (i) The director shall establish rules and regulations necessary to administer this section, pursuant to chapter 91, Hawai‘i Revised Statutes. (2003, ord 03-103, sec 6; am 2021, ord 20-60, sec 2.)19-59 Section 19-60. \[Former\] Repealed. (1983 CC, c 19, art 8, sec 19-60; rep 1997, ord 97-84, sec 1.) SUPP.10 (7-2021) 19-42.2