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South Hilo District. The senior appraiser was assigned the South Hilo assignment <br />assessments, which included the area he lived in. <br /> <br />The system of checks and balances that I read in the paper, to ensure uniformity and <br />equalize assessments throughout the County, was already in existence when I started. <br />The assessment of each real property employee’s property, along with assessments of <br />several similar properties, were reviewed by the supervising appraiser. The supervising <br />appraiser’s assessments and comparables were reviewed by the district tax <br />administrator. It should be noted that the checks and balances procedure applied to all <br />properties owned by employees, whether it was the principal residence, vacant lot, or <br />income-producing properties such as a rental. <br /> <br />The policy prohibiting Real Property employees from selling real estate was in place <br />when the function was still under the state jurisdiction. As an outcome, and this is <br />number six—as an outcome of the 1978 Constitutional Convention, the people of the <br />state voted to transfer the real property function from the state to the individual <br />counties. The transfer to the counties became effective July 1, 1981, with the <br />requirement that all counties be uniform in their assessment practices for 11 years, from <br />the date of the 1978 general election. To do this, the real property provisions in the <br />Hawai‘i Revised Statutes Chapter 246 were adopted into the code of each county. <br />Various rules and regulations, policies and procedures, legal opinions, checks and <br />balances, etc., were transferred to all counties to meet the uniformity in assessment <br />requirement. I believe the general provisions are still in use today. <br /> <br />I would like to end my comments by saying that the assessment controls that are in <br />place today have withstood the test of time, and I do not recall one incident throughout <br />my 39-year career when an employee purposely lowered his or her personal assessment <br />in violation of the uniformity and equality provision of the real property law. And that’s <br />my presentation. I’m just saying that the provisions as I saw in the paper have been in <br />place, most of them, before I started to work in 1969. <br /> <br />MR. BALSIS: Thank you, Mr. Takai. <br /> <br /> <br />3. APPROVAL OF THE REGULAR SESSION MINUTES OF DECEMBER 11, 2013 <br /> <br /> Motion and vote: Mr. Balsis moved to approve the minutes, Mr. Henricks seconded the <br />motion, and all members voted aye. <br /> <br /> <br />4. NEW BUSINESS <br /> <br />a. Petition No. 2013-09: Request for informal advisory opinion from the Director <br />of the Department of Liquor Control, to determine whether there would be <br />2 <br /> <br />