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2 , 2023 7 November Minutes of BOARD OF REVIEW <br /> <br />The appellant was not present for the hearing. Present for the County was appraiser Charlie Brown. <br /> <br />The subject parcel (#7-7-009-001-0000) is located in Sunset View Terrace Lots on Sunset Dr. It is zoned <br />RS-10 and in the Residen?al tax class with a land area of 11,193 sf. <br />The land value is under appeal. <br /> <br />The subject parcel (#7-7-013-001-0000) is located in Sunset View Terrace lots on Kilohana St. It is zoned <br />RS-10 and in the Residen?al tax class with a land area of 12,841 sf. <br />The land value is under appeal. <br /> <br />The County presented their case(s) and recommended sustaining the land value for each parcel; TMK <br />770090010000 (Case #47782) land value of $479,800. TMK 770130010000 (Case #47781) land value of <br />$521,000. A call for ques?ons was made. <br /> <br />Mr. Eisert mo?oned to sustain the County’s recommended land value for both parcels. Seconded by <br />Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that given the comparables that were <br />provided and the fact of ocean views and that both lots have been graded, there is a lack of evidence <br />provided by the appellant for grounds of appeal. Mo?on passed by a vote of 3:0. <br /> <br /> <br />COMPLAINT HEARING <br /> <br />Complaints Received: <br />a. TMK 1-2-009-009-0000, Etc. | Malama, David Kapalauhulu <br />b. TMK 1-2-009-006-0000, Etc. | McNamarra, Markham Robert (Lisa) <br /> <br />At this ?me the Board took the ?me to review Complaint A- TMK 1-2-009-009-0000 David K. Malama, <br />who was not present for the hearing. A call for ques?ons was made. Seeing none, Chairperson Okumoto <br />called to entertain a mo?on. <br /> <br />Mr. Eisert mo?oned to accept the Taxpayers Complaint for TMK 1-2-009-009-0000, Etc. for the record. <br />Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. <br /> <br /> <br />At this ?me the Board took the ?me to review Complaint B- TMK 1-2-009-006-0000 Markham (Lisa) <br />McNamarra; Lisa McNamarra, the taxpayer who filed the complaint, was present for the hearing via <br />telephone. A call for ques?ons was made. <br /> <br />Mr. Okumoto had a ques?on for the County, he asked if the reason why we (the Board) never heard the <br />appeal process (from the taxpayer) was because the Board did not meet earlier. Mr. Jo, Assistant Real <br />Property Administrator, responded that according to the complaint that was filed, the individual se?led <br />the appeal with the County, as shown by correspondence provided, therefore the appeal was no longer <br />considered a dispute with the County. <br /> <br />Deputy Corpora?on Counsel, Ms. Wan, noted that since the Board was asking ques?ons, it seemed <br />reasonable to get the Taxpayer, Ms. Lisa McNamarra on the telephone so that she may be able to answer <br />any ques?ons regarding her complaint. Ms. McNamarra was called at 9:32 a.m. <br /> <br /> <br /> <br />