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7 , 2023 November 1 Minutes of BOARD OF REVIEW <br /> <br />The subject parcel is a condominium in Hualalai Resort in the Palm Villas condominium complex, unit <br />130C, and is a golf front with par?al ocean views. The condominium has 3 bedrooms, 3 full bathrooms, <br />has 2,930 sf of living area, was built in 1998, and is classed a 7. <br /> <br />Both the land and building values are under appeal. <br /> <br />The County presented their case and based on the best comparable sales, recommended sustaining the <br />land value of $1,543,500 and reducing the building value to $1,956,500 for a total assessed value of <br />$3,500,000. A call for ques?ons was made. <br /> <br />Mr. Eisert mo?oned to sustain the County’s land value & reduce the building value to the <br />recommended amount of $1,956,500 for a total assessed value of $3,500,000. Seconded by Mr. <br />Tokuuke. A call for ques?ons was made. Mo?on passed by a vote of 3:0. <br /> <br /> <br />CASE #47985 – BROWN,REGINALD (PRUFROCK’S ABOGADO LLC) <br />TMK 7-2-032-043-0000 <br /> <br />The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. <br /> <br />The subject parcel is located in Kaupulehu Resort and is a 49,789 sf vacant lot on the second row, which <br />is elevated above the first row. <br /> <br />The land value is under appeal. <br /> <br />The County presented their case and recommended sustaining the land value of $2,628,900. A call for <br />ques?ons was made. <br /> <br />Mr. Tokuuke mo?oned to sustain the County’s recommended land value. Seconded by Mr. Eisert. A call <br />for discussion was made. Mr. Tokuuke noted there is a lack of evidence for grounds of appeal. Mo?on <br />passed by a vote of 3:0. <br /> <br /> <br />CASE #47718 – LAURO,MICHAEL J (SOH/TROPICBIRD FLIGHT SERVICE) <br />TMK 7-3-043-003-0042 <br /> <br />The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. <br /> <br />The subject parcel is located at Ellison Onizuka Kona Interna?onal Airport and is an office trailer for <br />Tropicbird Flight Service. There is a 320 sf office trailer with addi?onal unspecified parking area that <br />supports the business of Tropicbird Flight Service. <br /> <br />Both the land and building values are under appeal. <br /> <br />The County presented their case and ini?ally recommended reducing the building value to $6,700. A?er <br />a review of the evidence provided by the appellant, Mr. Radmilovic determined the building was being <br />assessed as a shed and not a trailer, whereas a trailer is superior to a shed. Mr. Radmilovic rescinded his <br />ini?al recommenda?on to reduce the building value and recommended sustaining both the land value of <br /> <br /> <br />