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this appeal — that was Coupe. <br /> Oceanside also objects to Proposed FOF 12 to <br /> the extent it finds that"[n]othing in Planning <br /> Department's Rules of Practice and Procedure <br /> ("PRPP") Rule 3-1 or Chapter 91, Hawaii <br /> Revised Statutes, requires Planning Director to <br /> issue a declaratory ruling to the satisfaction of <br /> the petitioner for said declaratory ruling." <br /> Although it is not clear what is meant by"to the <br /> satisfaction of the petitioner," Oceanside was <br /> not the "petitioner"for the Declaratory Order at <br /> issue in this appeal. in any event, the <br /> Declaratory Order is an appealable order <br /> subject to review by both the BOA and the <br /> courts pursuant to the BOA Rules and HRS § <br /> 91-14. <br /> Oceanside further objects to Proposed FOF 12 <br /> to the extent that it finds that"[n]either the <br /> testimony of Mr. Vitousek nor the Planning <br /> Director needed reconciliation with the content <br /> of the Order," as it is contrary to the Circuit <br /> Court's Remand Order, which recognized that <br /> the BOA was required to reconcile the evidence <br /> received at the contested case hearing. See <br /> Exhibit A at 26,¶30 ("None of the FOFs <br /> provide the Court with the necessary insight <br /> into how the BOA reconciled the evidence <br /> received as part of the contested case <br /> hearing."). <br /> 13. The exhibits did not show the Order was Oceanside objects to Proposed FOF 13 on the <br /> issued in error or an abuse of discretion. grounds that it is contrary to the substantial <br /> evidence in the record, including the exhibits, <br /> which demonstrates that the Planning Director <br /> committed numerous errors and abused his <br /> discretion. <br /> Because Proposed FOF 16 fails identify any <br /> specific exhibits or specify how the exhibits <br /> purportedly did not show that the Planning <br /> Director erred or abused his discretion, <br /> Oceanside incorporates by reference its Petition <br /> for Appeal, its Consolidated Hearing Brief filed <br /> October-4, 2024 ("Hearing Brief'), the <br /> evidence in the record (including exhibits and <br /> 10 <br /> 4906-3356-8652.1.051730-00058 <br />