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CASE #42109,42108,42107— ANDERSON, MARTIN 2012 TRUST <br />TM Ks 1-4-001-018-0000,1-4-001-065-0000,1-4-092-005-0000 <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 in Kapoho. <br />The land values are under appeal. <br />The appellant's authorized representative presented their case. County presented their case. <br />Rebuttals from both parties were exchanged. A call for questions was made. <br />Mr. Harano moved to accept the taxpayer's value of opinion for parcels 1-4-001-018-0000 and 1-4- <br />092-005-0000. Motion was not seconded, motion failed. <br />Mr. Okumoto moved to increase the lava market discount for parcel 1-4-092-005-0000 to 75% <br />with an assessed land value of $63,000. Seconded by Mr. Tokuuke. Mr. Okumoto provided <br />explanation of his motion. A call for discussion was made. Motion passed by a vote of 3:2 <br />(Blancett-Maddock, Harano). <br />Mr. Okumoto moved to sustain the County's values for parcel 1-4-001-018-0000. Seconded by <br />Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:1 <br />(Harano). <br />Mr. Harano moved to sustain the County's opinion of land value of $270,100 for parcel 1-4-001- <br />065-0000. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed <br />by a vote of 5:0. <br />CASE #42258 and 42257 — DEVER, KIRBY RONNIE <br />TM Ks 1-3-007-004-0000 and 1-3-007-005-0000 <br />Appellant was not present. Present for the County was appraiser, Dori Ho`ohuli. <br />The property is located along Hwy 137 in the Puna District at about the 14 mile marker. <br />The land values are under appeal. <br />County presented their case together with any and all information provided by the appellant. County <br />recommended sustaining the current assessment. A call for questions was made. <br />For parcel 1-3-007-004-0000, Mr. Harano moved to accept and sustain the County's land value <br />of $132,000. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion <br />passed by a vote of 5:0. <br />For parcel 1-3-007-005-0000, Mr. Okumoto moved to sustain the County's land value at <br />$523,600. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote <br />of 5:0. <br />Tax Board of Review I July 14, 2021 Page 3 of 5 <br />