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The denial of the non -dedicated agricultural use exemption (filed under the previous owner) is under <br />appeal. <br />Appellant presented her case. County presented their case and recommended sustaining the <br />assessed land value without the non -dedicated agricultural use benefit to maintain equitability and <br />fairness for all property owners per the county code mandated filing deadlines. A call for questions <br />was made. <br />Mr. Okumoto moved to sustain the County's position of assessing the land value without the <br />non -dedicated agricultural use exemption. Seconded by Ms. Blancett-Maddock. A call for <br />discussion was made. Mr. Harano confirmed with County that the non -dedication ag use <br />exemption would apply next year. Motion passed by a vote of 5:0. <br />CASE #42096 — KV3 LLC <br />TMK 7-6-027-138-0000 <br />Note: Board members, Ms. Diane Blancett-Maddock and Mr. Dale Tokuuke recused themselves from <br />this case. <br />Appellants present were Richard Wheelock, Bob Williams, and Roland Higashi. Present for the <br />County was appraiser, Eric Dennis. <br />Property is located at the end of a cul-de-sac at the intersection of Lako Street and Kamamalu Place. <br />the Kona Highlands Subdivision. <br />The land value is being appealed. <br />Appellants presented their case. County presented their case and recommended reducing the current <br />land assessment to $198,200 per the status of the parcel as of January 1, 2021. A call for questions <br />was made. <br />Mr. Okumoto moved to sustain the County's revised recommendation of land value to <br />$198,200. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote <br />of 3:0. <br />Recessed: 2:36 p.m. <br />Reconvened: 2:43 p.m. <br />CASE #42099 — KONA THREE LLC <br />TMK 7-6-021-016-0000 <br />Note: Board members, Ms. Diane Blancett-Maddock and Mr. Dale Tokuuke recused themselves from <br />this case. <br />Appellants present were Richard Wheelock, Bob Williams, and Roland Higashi. Present for the <br />County was appraiser, Eric Dennis. <br />Property is located just mauka of the intersection of Queen Kaahumanu and Kuakini Highways. <br />The land value is being appealed. <br />Page 4 of 7 <br />