2021-08-10 BOR Appeal Hearing Minutes

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TAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 10, 2021 Aupuni Center Conference Room 101 Pauahi St., Hilo, Hawaii CALL TO ORDER Chairperson Michael Hughes called the meeting to order at 9:00 a.m. Present: Board Members Michael Hughes, Diane Blancett-Maddock, Michael Okumoto, Dale Tokuuke and Nelson Harano; Deputy Corporation Counsel Sinclair Salas-Ferguson; Real Property Tax Asst. Administrator Keita Jo, Real Property Appraisal Supervisor Dionne Costa and Real Property Appeals Board Clerk Sherlyn Aronce. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES There were no minutes to approve. TAX APPEAL CASE HEARINGS Note: Prior to the start of the case hearings, Deputy Corporation Counsel Sinclair Salas-Ferguson announced the general procedures of the appeal hearing and advised all Appellants and the Department of the procedure the Board would be following for the rendering of their decision and the Appellants' further right to appeal to the Tax Appeal Court located in Honolulu within 30 days from the date of the decision letter that the appellant will be receiving via certified mail. For each appeal case, the appraiser submitted a packet of information to the Board, unless there had been a prior settlement with the Appellant or withdrawal. If the Appellant was not present, any information sent in by the Appellant was presented to the Board along with the appraisers' packet. CASE #42277 — OWENS, CHRISTOPHER MICHAEL TM K 2-1-014-043-0000 The appellant, Christopher Owens, was present. Present for the County was Asst. Administrator, Keita Jo. The property is an improved parcel located in Keaukaha, oceanfront to Onekahakaha Beach Park. The land value is under appeal.