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The property is a 47.776 acre parcel in the Puua-Kapoho area in Puna, Hawaii. The parcel is <br />located approximately 1 mile North-East of the Lava Tree State Park. Approximately 15% of the <br />parcel is covered in lava, majority being the access. <br /> <br />The land value is under appeal based. <br /> <br />Mr. Yamanaka in behalf of the appellant presented his case. County presented their case and <br />recommended sustaining the county value of $169,100. <br /> <br />Ms. Blancett-Maddock moved to sustain the County’s assessed land value of $169,100 <br />because the appellant has not shown that there was a lack of uniformity or inequality <br />resulting from illegal assessment methods or an error in the application of the methods. <br />Seconded by Mr. Okumoto. A call for discussion was made. <br /> <br />Board member, Mr. Okumoto indicated that ground photos would have enhanced the appellants <br />case causing an uncertainty where the road was and that the County applied a discount. Ms. <br />Blancett-Maddock did not hear any testimony or see pictures that there was actually a road <br />before the lava. <br /> <br />The motion passed by a vote of 3:0. <br /> <br /> <br />CASE #45155 – DUNN, PATRICIA <br />TMK 1-2-007-018-0000 <br /> <br />The appellant(s) was not present. Present for the County was appraiser, Dori Hoohuli. <br /> <br />The parcel is a 62.438 acre vacant parcel located off Pahoa-Kalapana Highway near the 19 mile <br />marker in the Puna District. <br /> <br />The 2022 land value is under appeal. <br /> <br />County presented their case and recommended sustaining the County’s land value of $99,600 <br />based on comparables. A call for questions was made. <br /> <br />Mr. Okumoto moved to sustain the county’s value of $99,600 because the County <br />provided comparables to support the value and the appellant did not prove the assessed <br />value of the property exceeds by more than 20 percent the ratio of the assessment to <br />market value. Seconded by Ms. Blancett-Maddock. A call for discussion was made. <br /> <br />Mr. Harano stated the comparables used support the value and feel the county’s value is <br />reasonable. <br /> <br />Motion passed by a vote of 3:0. <br /> <br /> <br />CASE #45002 – BOO, SOON KOK <br />TMK 1-8-008-004-0000 <br /> <br />The appellant Soon Kok Boo, was present with via telephone. Present for the County was <br />appraiser, Raynette Mar. <br /> <br />