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The appellant presented his case. County presented their case and recommended a lower building value of $409,900 based on the appeal inspection. A call for questions was made. Mr. Okumoto moved to sustain County’s reduced building value of $409,900 for a net taxable of $581,300. Mr. Tokuuke seconded the motion. Mr. Okumoto shared the County’s comparables were more current and did take into account the degraded condition of the property. There was no lack of uniformity or inequality due to the illegal assessment methods or an error in the application of the methods. A call for discussion was made. Motion passed by a vote of 3:0. Mr. Harano abstained from vote as he came in late. CASE # 44684 – HOYT,JOHN D TMK 5-3-007-018-0002 Chairman Harano conducted remainder of the meeting The appellant, John Hoyt, was present. Present for the County was appraiser, Hoku Manning. The parcel has a 1,408 square feet, 2 bedroom, 2 bath improvement graded at a 3+. The building value is under appeal. The appellant presented his case. County presented their case and recommended sustaining the building value of $424,200. A call for questions was made. Mr. Tokuuke moved for the Board to go into executive session with Corporation Counsel. Ms. Blancett-Maddock seconded the motion. Motion passed by a vote of 4:0. Although Lisa Miura is acting in capacity as the Board Clerk, since she is the Real Property Tax Administrator, Corporation Counsel asked for her to leave the meeting during the executive session. The recorder will remain on. Entered into executive session at 9:50 a.m. Executive session was entered to clarify the Board’s power. Corporation Counsel referred the Board members to Hawaii County Code, Section 19-97(c) was reviewed specifically “Without prejudice to the generality of the foregoing, each board shall have power to allow or disallow exemptions pursuant to law whether or not previously allowed or disallowed by the director and to increase or lower any assessment.” Mr. Harano ended executive session and reconvened regular session at 10:00 a.m. (audio does not reflect any motions were made to exit executive session and return to regular open session). Mr. Tokuuke moved to accept the County’s recommendation of $424,200 as the appellant has not proven that the assessed value exceeds by more than 20% the ratio of assessment to market value. Mr. Hoyt stated he has a number of 24%. Ms. Blancett- Maddock seconded the motion. Motion passed by a vote of 3:0. Mr. Harano abstained from the vote.