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and ending June 30th of the following calendar year. Real property shall be assessed, <br />and taxes shall be levied thereon, as of January 1 preceding each tax year upon the <br />basis of valuations determined in the manner and at the time provided in this chapter; <br />WHEREAS, the real property tax assessments established on January 1, 2018, <br />do not reflect the present value of properties made uninhabitable or isolated by this <br />eruptive event, and <br />WHEREAS, I find that if the real property assessments established on January 1, <br />2018 are maintained, hardship and inequities will occur to those who lost their home or <br />real property due to uninhabitability or isolation from this eruptive event; <br />WHEREAS, in order to relieve this hardship and inequity, properties that are <br />uninhabitable or isolated need to be reassessed; <br />NOW, THEREFORE, I, Harry Kim, Mayor of the County of Hawaii, do hereby <br />proclaim and declare that a state of emergency continues exists due to threat of <br />imminent disaster on the Hawaii Island, effective 0642, May 22, 2018, and continuing <br />thereon for 60 days or until further act by this office. <br />I FURTHER ORDER, that pursuant to Section 127A -13(b)(1) Hawaii Revised <br />Statutes the following section of the Hawaii County Code be suspended: <br />Chapter 19, Section 19-47 as it applies to those parcels that suffered <br />uninhabitability or isolation due to this eruptive event described as Leilani <br />Estates, Lanipuna Gardens, Pohoiki Bay Estates and Kapoho Estates and further <br />described and detailed on Exhibit "A" attached; and <br />IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of <br />the County of Hawaii to be affixed. Done this 22nd day of May 2018 in Hilo, <br />Hawaii. <br /> <br />Harry Kim <br />Mayor <br />County of Hawaii <br />-2-