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rendering of their decision, and the Appellants' further right to appeal to the Tax Appeal Court <br />located in Honolulu within 30 days from the date of the decision letter that the appellant will <br />be receiving via certified mail. <br />For each appeal case, the appraiser submitted a packet of information to the Board, unless <br />there had been a prior settlement with the Appellant or withdrawal. If the Appellant was not <br />present, any information sent in by the Appellant was presented to the Board along with the <br />appraisers' packet. <br />CASE #23695 — DAHM, NIKLAS/WHITNEY <br />TMK 7-8-009-056-0000 <br />Present were Appellants Niklas and Whitney Dahm and County Clerical Supervisor Pohai <br />Kelson. <br />Property located on Walua Road in the Kuakini Houselots subdivision. <br />Appeal on denial of homeowner's exemption. <br />Appellants presented their case. County presented their case and recommended sustaining <br />the denial of the exemption. A call for questions was made. <br />Mr. David moved to sustain the County's non -granting of the homeowner's exemption. <br />Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of <br />5:0. <br />CASE #23314 — LILIUOKALANI TRUST ESTATE <br />TMK 7-4-008-002-0000 <br />Present were Appellant's representatives Michael Walsh, CFO of the Queen Liliuokalani <br />Trust, and Shelly Tanaka, Appraiser from John Child & Company. Mr. Ortiz -Nava presented <br />for the County. <br />Property located between the Queen Kaahumanu Highway and Ane Keohokalole Highway. <br />Appeal on land value. <br />Appellant's representatives presented their case. County presented their case and <br />recommended reducing the land value to $7,130,000. A call for questions was made. <br />Mr. Takai moved to reduce the land value to $5,600,000. Seconded by Mrs. Ford. A <br />call for discussion was made. Motion passed by a vote of 5:0. <br />Recessed: 10:37 a.m. <br />Reconvened: 10:48 a.m. <br />2 <br />