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CASE #44486 – KESSLER,NANCY/ANDREW TR TMK 5-6-002-041-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is a 4.869 acre property located in Puakea Bay Ranch, a gated community. The property has two dwellings totaling 12,927 square feet consisting of 9 bedrooms, 9 full baths and 3 half baths. The building value is under appeal. The County presented their case and recommended to sustain the land value of $320,900 and building value of $6,763,000. A call for questions was made. Ms. Blancett-Maddock moved to sustain the county assessment of 7,083,000 for the year 2022 as the appellant failed to show the there is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods. The applicant failed to show the assessed value of the property exceeds by more than 20% the ratio of assessment to market value and the appellant failed to show the County denied an exemption to which they were entitled to. Mr. Okumoto seconded the motion. Motion passed by a vote of 4:0. CASE #45132 KAUFMAN-DIAMOND,SHARON L TMK 5-6-003-026-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is a 4.857 acre undeveloped property located in Maliu Ridge Subdivision. The land value is under appeal. The County presented their case and recommended to sustain the land value of $539,000. A call for questions was made. Ms. Blancett-Maddock moved to sustain the county’s value $539,000 for the tax year 2022 as the appellant did not show there was a lack of uniformity or inequality resulting from the use of illegal assessment methods or error in the application of the methods. Mr. Tokuuke seconded the motion. A call for discussion was made. Motion passed by a vote of 4:0. CASE #44482 FARREN TRUST TMK 5-9-006-055-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is a 3.138 acre lot located in Kohala Estates Subdivision. The dwelling is a 1,083 square feet, 2 bedroom and 2 bath improvement in fair condition. The land and building values are under appeal.