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resulting from the use of illegal assessment methods or an error in the application and the assessment methods were legal and constitutional. Seconded the motion with clarification that the 2022 appeal only addresses the lack of uniformity, your reading from an old appeal noted. Mr. Harano so noted. Motion passed by a vote of 3:0. CASE #44260 – GREG HARMON KOHALA HOLDING LLC TMK 5-4-005-048-0000 Mr. Greg Harmon had reported to the West Hawaii Civic Center. Mr. Harmon and West Hawaii Real Property Tax staff immediately contacted the Hilo Real Property Tax Office to inform Board of the situation. Mr. Harmon then provided his appeal documentation to the Kona Real Property Tax staff who emailed to the Hilo Real Property Tax Office Staff in Hilo who then printed the documentation and provided to the Board. Mr. Jo contacted Mr. Harmon by phone for his hearing. Note: As appellant was not on the phone from the start, prior to moving forward, Deputy Corporation Counsel Sinclair Salas-Ferguson announced the general procedures of the appeal hearing and advised Mr. Hunt 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. The appellant Greg Harmon is 50% owner of Kohala Holding LLC and was present via telephone. Present for the County was appraiser supervisor, Dionne Costa. The parcel is a 11,382 square foot parcel with a two story wood framed commercial 10,112 square foot building built in 1939. The subject property is known as the Sakamoto Building in Kapaau. The building value is under appeal. Mr. Harmon presented his case requesting a $408,000 building value (differs from the $300,00 the appellant listed on the original appeal form) due to deferred maintenance and stated the county reported square foot size of the building differs from the fee appraisal he received of 7,098 square feet for the building with an additional 256 square foot building in back. The County presented their case and recommended sustaining the building value of $618,000. As the appellant did not mark the appeal to land value despite indicating a different value, only the building value is currently under appeal. A call for questions was made. Mr. Okumoto moved to sustain the county’s building value at $618,000 as the assessed value of the property does not exceed more than 20% the ratio of assessment to market value and there is no lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods. Motion passed by a vote of 3:0. CASE #44315 – WENDY YAMADA TMK 2-2-024-011-0000 The appellant was not present. Present for the County was appraiser supervisor, Dionne Costa.