HomeMy WebLinkAboutBIL 017 Draft 01 2022-2024
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 12, OF THE HAWAI‘I COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL PROPERTY TAX APPEALS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI‘I:
SECTION 1. Chapter 19, article 12, section 19-100, of the Hawai‘i County Code 1983 (2016 Edition, as amended), is amended to read as follows:
“Section 19-100. Cost; deposit for an appeal.
The nonrefundable cost to be deposited by the taxpayer for an appeal to the board of review shall be $50 for each real property tax appeal.
The cost to be deposited by the taxpayer on any appeal to the tax appeal court or the State supreme court shall be as provided in sections 232-22 and 232-23, Hawai‘i Revised Statutes.”
SECTION 2. Chapter 19, article 12, section 19-101, of the Hawai‘i County Code 1983 (2016 Edition, as amended), is repealed.
“[Section 19-101. Cost; taxation.
In the event of an appeal by a taxpayer to the board of review, if the appeal is determined in the favor of the appellant, or the board of review finds that an adjustment is required
due to duplicate assessments or departmental errors such as but not limited to transposition in figures, typographical errors, and errors in calculations, the cost deposited shall be
returned to the appellant. Otherwise, the entire amount of cost deposited shall be retained by the County.]”
SECTION 3. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed and stricken material, and underscoring
need not be included.
SECTION 4. Severability. If any provision of this ordinance, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions
or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable.
SECTION 5. This ordinance shall take effect on January 1, 2024.
INTRODUCED BY:
_______________________________________
COUNCIL MEMBER, COUNTY OF HAWAI‘I
_______________, Hawai‘i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date: