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Board reviewed documentation and asked questions to both the appellant and the county. Mr. Harano asked if there were any questions from the Board to the appellant or the county. Requested motion for discussion. Mr. Okumoto moved to sustain the county values for land at $409,000 and a building value of $331,600 for a total of $740,600 based on the assessed value does not exceed by more than 20% of the assessed to market value. Ms. Blancett-Maddock seconded the motion. Mr. Okumoto stated his reason is the same as the first two appeals. The average sales price of the gas stations of the comparables are higher than the assessed value of the subject. Ms. Blancett-Maddock commented her reason is the same as before that the appellant is using the 2021 land and building values and everything increased. Mr. Harano stated when he looked at the subject and compared to Comparable #1 as it is the closest to the subject property. The value of the subject is more than half of the sale, due to the increase in values, Hawi seems to be an area that people are definitely interested in living and they have had their share of growth in the area. Agree with sustaining the values. Any further discussion, seeing none. Mr Harano called for the vote. Motion passed with a vote of 3:0. CASE #44579 – MINIT STOP TMK 6-1-003-008-0000 The subject property is a gas station located in Kawaihae. There is a convenience store. The 2022 building value is under appeal. Appellant representative Diane Kennedy was present via telephone for the hearing. Appellant requested building value be lowered to $323,600. County recommended sustaining the building value of $495,000. No rebuttals by appellant or county. Board reviewed documentation and asked questions of both the appellant and the county. Mr. Harano asked if there any further questions. Seeing none, Mr. Harano asked if we entertain a motion at this time for discussion purposes. Ms. Blancett-Maddock sustains the County building value at $495,000 as the land value is not under appeal based on the fact that the taxpayer has not proven the assessed value exceeds more than 20% of the assessed to market value. Mr. Okumoto seconded the motion. Mr. Harano asked for discussion. Mr. Okumoto stated again the reasoning is the same. The County did provide a sale and the average price of the sale for an individual service station is way above what they are assessing at so I think the values presented by the County is reasonable.