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TAX BOARD OF REVIEW <br />MEETING MINUTES <br />Appeal Hearings <br />Wednesday, September 10, 2014 <br />Aupuni Center Conference Room <br />Hilo, Hawaii <br />CALL TO ORDER <br />Chairman Scott Church called the meeting to order at 9:00 a.m. <br />Present were: Board Members Donald David, Reiko Ford and Richard Dinges; Deputy <br />Corporation Counsel Craig Masuda; Real Property Tax Assistant Administrator Lisa Nahoopii <br />Miura and Real Property Appeals Board Clerk Elizabeth Nina Swain. <br />Absent: Board Member Scott Church. <br />STATEMENTS FROM THE PUBLIC <br />There were no statements from the public. <br />TAX APPEAL CASE HEARINGS <br />Note: <br />Prior to the start of the case hearings, Deputy Corporation Counsel Craig Masuda advised all <br />Appellants and the Department of the appointment of Board Members as private citizens and <br />volunteers from the community, the procedure the Board would be following for the rendering <br />of their decision, and the Appellants' further right to appeal to the Tax Appeal Court located in <br />Honolulu within 30 days from the date of the decision letter that the appellant will be receiving <br />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 #22009 — WALKER, JENNIFER <br />TMK 2-9-002-083-0000 <br />Present were appellant Jennifer Walker and County appraiser Brandon Cain. <br />Property located in Hakalau Estates. <br />Appeal on land value. <br />