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executed copy of the letter could not be obtained from the appellant due to their health condition. A <br />call for discussion was made. <br />Mr. Harano moved to defer Case No. 42230 to the morning of August 10, 2021 to allow Mr. <br />Kawashita more time to review his case due to his current health condition. Seconded by Ms. <br />Blancett-Maddock. Motion passed by a vote of 5:0. <br />CASE #42105,42106,42104,42103 — ANDERSON, MARTIN TRUST <br />TM Ks 1-4-001-074-0000, 1-4-001-077-0000, 1-4-001-079-0000, 1-4-001-084-0000 <br />Present was appellant's authorized representative, Garth Yamanaka. Present for the County was <br />appraiser, Sally Kaaiakamanu. <br />The properties are located on Hwy 132 across from Puna Geothermal. <br />The land values are under appeal. <br />The appellant's authorized representative presented their case. County presented their case, given <br />that all parcels were granted discounts for lava coverage, it was recommended that the land <br />assessment be sustained for all four subject parcels. <br />Mr. Okumoto moved to amend the County's assessment on parcels 1-4-001-077-0000 and 1-4- <br />001-084-0000, parcel 77 to increase the lava discount to 80% and for parcel 84 to increase the <br />lava discount to 60%. Mr. Okumoto explained the reason to his motion. Mr. Tokuuke seconded <br />the motion. A call for discussion was made. Motion passed by a vote of 3:2 (Blancett- <br />Maddock, Harano). <br />County requested further clarification from the Board on the discount granted for the two parcels. For <br />clarity, Corporation Counsel requested that a new motion is made from the Board. <br />Mr. Harano moved to sustain the County's position of values for parcels 1-4-001-074-0000 and <br />1-4-001-079-0000. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion <br />passed by a vote of 5:0. <br />Mr. Okumoto revised his motion for 1-4-001-077-0000, to increase the lava market discount <br />from 50% to 80%, reducing the land value to $4,500. Seconded by Mr. Tokuuke. A call for <br />discussion was made. Motion passed by a vote of 3:2 (Blancett-Maddock, Harano). <br />Mr. Okumoto revised his motion for 1-4-001-084-0000, to change the land value to $48,400. <br />Seconded by Mr. Tokuuke. A call for discussion was made. Motion passed by a vote of 3:2 <br />(Blancett-Maddock, Harano). <br />Recessed: 10:55 a.m. <br />Reconvened: 11:13 a.m. <br />Tax Board of Review I July 14, 2021 Page 2 of 5 <br />