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Mr. Okumoto moved to reduce the building value to $35,000 and sustain the land value of $14,000. Seconded by Mr. Tokuuke. A call for discussion was made. Motion passed by a vote of 4:0. CASE #44669 – NAKAGAWA,GAYLE M TMK 1-3-004-001-0000 The representative, Carol Finuliar, was present. Present for the County was Appraisal Supervisor, Dionne Costa. The parcel is 10.95-acres of vacant oceanfront land located on the Kapoho Kalapana Road near the 15-mile marker in the Puna District. The land value is under appeal. The appellant presented their case. County presented their case and recommended to sustain the land value of $629,700. A call for questions was made. Ms. Blancett-Maddock moved to sustain the County’s recommended land value of $629,700. Seconded by Mr. Tokuuke. A call for discussion was made. The motion passed by a vote of 3:1 (Okumoto). CASE #44273 – DHAL,SUSHANT TMK 3-2-002-098-0000 The appellant, Dhal Sushant, was present. Present for the County was Real Property Tax Administrator, Lisa Miura. The parcel is located in Piha Homesteads in the Hamakua district on the East-side of the island. The denial of the 2022 preferential agricultural use assessment is under appeal. The appellant presented their case. County presented their case and recommended sustaining the land value of $447,800 and building value of $316,600. A call for questions was made. Ms. Blancett-Maddock moved to sustain the County’s recommended values and the 2022 denial of the preferential agricultural use assessment. No second. A call for new motion was made. Mr. Okumoto moved to reverse the denial of the 2022 preferential agricultural use assessment. Seconded by Mr. Tokuuke. A call for discussion was made. The motion did not pass by a vote of 2:2 (Harano, Blancett-Maddock). Recessed: 3:26 p.m. Reconvened: 3:32 p.m. Ms. Blancett-Maddock moved to sustain the County’s recommended values and the 2022 denial of the preferential agricultural use assessment. No second. A call for new motion was made.