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Stephen K. Yamashiro ~.rb>r: - Harry A. Takahashi
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DEPARTMENT OF FINANCE COUNTY Gr HAWAII
25 Aupuni Btraec, Room 118 Hilo• Hawaii 98720-4252
[BOB1 981-8234 Fax fBOBI 981-8248
March 25, 1997
The Honorable Aaron Chung, Chairperson
and Committee Members
Committee on Finance
Hawaii County Council
Hilo, HI
RE: Sections 19-12 through 19, Hawaii County Code
Attached is a response from Deputy Corporation Counsel
Ivan M. Torigoe relating to questions raised at your
committee meeting of March 24, 1997.
Item 1. Clarification regarding references to
"returns". (Sections 19-12 through 19)
Item 2. Question regarding disclosure protection.
Hopefully Mr. Torigoe's response clarifies the
uncertainties raised in your committee discussions.
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Harry A. Takahashi
Finance Director
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Stephen K. Yamaahiro ~ Richard Wurdeman
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OFFICE OF THE CORPORATION COUNSEL
IOI Aupuni Stree4 Suite 725 • Hilo, Haszi'f 96720.262 • (808) %I-8251 • Faz (808) %I-8622
March 24, 1997
Mr. Harry Takahashi
Finance Director
County of Hawaii
25 Aupuni Street
Hilo, Hawaii 96720
Dear Mr. Takahashi:
Re: Chapter 19 Tax Return Provisions and Information
Disclosure
As requested, we have reviewed Sections 19-12 through 19 of
the Hawaii County Code. These sections date back to 1932, but
the legislative history does not shed useful light on the
administration of these sections. It would appear from the
sections themselves that they are intended to give you the
option of requiring tax returns providing information on real
property holdings and estimated values whenever you deem it
"advisable for the making of assessments." Your inquiry
indicates that you have not found it "advisable" and have no
indication that anyone ever has. Such returns may have been
thought necessary to compile the early data base for assessment
and collection, or to recompile it in the event of catastrophic
loss or sudden obsolescence of the data.
Caselaw indicates that early tax authorities did require
returns and used them for assessment. See, In re Taxes Henrv A.
White, 33 Haw. 214 (1934). "The administrative means provided
for determining valuations are two: one, returns to be filed by
the taxpayer when and if ordered by the tax commissioner upon
forms prescribed by him and in the manner required by such
forms. the other, investigatorial powers granted the
commissioner and his assessors and assistants enabling him and
them to obtain all information that might in any manner be of
Mr. Harry Takahashi
Page 2
March 24, 1997
aid in arriving at the valuation of property." In re Taxes Maui
Agricultural Comnanv Ltd 34 Haw. 515, 530 (1938).
With modern means of accessing conveyance, ownership and
sales data, the return is not likely to be of much current use.
Still, it is impossible to foresee all information needs, and it
probably doesn't hurt to retain the option.
You also asked how documents containing private information
should be treated, whether the entire document is withheld or
not. The usual procedure for public records is to black out or
redact out the private information and disclose the censored
document when it is practicable to do so. Instances where this
is not practicable should be dealt with on a case by case basis.
Sincerely,
RICHARD D. WURDEMAN
Corporation Counsel
By G/ . i
VAN M. RIGOE
Deputy Corporation Counsel
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Stephen K. Yar"hlro ~ H"~ry A. Tak"hs"ht
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DEPARTMENT OF FINANCE
23 Aupunl 8tro"t. Rooms 118 Hllo. H"w(1 90729-4232
(8081 901-8294 Fee (BOB) 90t-8248
March 19, 1997
TO: Richard Wurdeman, Corporation Counsel
FROM: Harry A. Takahashi, Finance Director
SUBJ: Chapter 19 Relating to Real Property Taxation
During the Finance Committee meeting of March 18, 1997,
Bill 52, Draft 2, was reviewed.
It was requested that your office review Section 19-12
through 19-19. These sections make reference to returns;
however, it is not clear as to what returns are being
referenced. Specifically, the referral to your office is
to have some clarification as to how these sections were
intended to be administered.
There are also several sections referring to public
information. Language suggested by your office is "unless
protected from disclosure by the provisions of the Uniform
Information Practices Act." The question to you is
whether the entire document, which includes protected
information, becomes unavailable for public scrutiny or
just the protected information?
The Committee completed 45 of 83 pages and will take up
the rest of the bill at its neat committee meeting
scheduled for Tuesday, April 1. Your early response is
appreciated.
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