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Home My WebLink AboutCOM 0172.006 1996-1998 ` O,NV V OF ~4W AARON S.Y. CHUNG , , ~~,i~°' Phan (808) 96]-8396 Counci6rerm6rr ~ ~ PAX; (808) 969-3291 Z 5~ E pF ~N~. CC COUNTY COUNCIL COUPS f-;;a~'? I~ County of Hawaii Hawaii Counh~ 6uildiuq 25 4upuni Strcef Hilo, Hawaii 96720 May 16, 1997 TO: Honorable James Y. Arakaki, Chair Hawaii County Council FROM: Aaron Chung, Chair Committee on Finance RE: Attached Draft 3 of Bill 51, relating to relating to real property Attached please find Draft 3 of Bill 51, relating to revisions to Chapter 19, reflecting changes as recommended by the Finance Committee. Also attached is a revised index of Chapter 19 of the Hawaii County Code, Real Property Taxes. Q/rl sr, 3 art, baba MAY i 6 ly9?, CHAPTER 19 REAL PROPERTY TAXES Article 1. Administration Section 19-1 Purpose. Section 19-2 Definitions. Section 19-3 Duties and responsibilities of the director. Section 19-4 Oaths. Section 19-5 Hearings and subpoenas. Section 19-6 Timely mailing treated as timely filing and paying. Section 19-7 Taa collection; general duties, powers of director. Section 19-8 District court judges; misdemeanors and actions for tax collections. Section 19-9 Director; collection, records of delinquent taxes, uncollectible delinquent taxes. Section 19-10 Legal representative. Section 19-11 Abstracts of registered conveyances, copies of corporation exhibits, etc., furnished to director. Section 19-12 Returns, made when; form; open to public; failure to file. Section 19-13 Returns to be signed. Section 19-14 Returns by fiduciaries Section 19-15 Returns by corporation and co-partnerships. Section 19-16 Notices, how given. Section 19-17 Federal or other tax officials permitted to inspect returns; reciprocal provisions. Section 19-18 Records open to public. Section 19-19 Evidence, tax records as. Section 19-20 Due date on Saturday, Sunday or holiday. Section 19-21 Changes, etc., in assessment lists. Section 19-22 Adjustments and refunds. Section 19-23 Partial payment of taxes. Section 19-24 Abetting, etc., misdemeanor. Section 19-25 Neglect of duty, etc., misdemeanor. Section 19-26 Penalty for misdemeanors. Article 2. Notice of Assessments and Lists Section 19-27 Notice of assessments; addresses of persons entitled to notice. Section 19-28 Assessment lists. Section 19-29 Informalities not to invalidate assessments, mistakes in names or notices, etc. Article 3. Taz Bills, Payments and Penalties. Section 19-30 Taa rolls; taa bills. Section 19-31 Taxes; due when; installment payments; billing and delinquent dates. Section 19-32 Penalty for delinquency. Section 19-33 Assessment of unreturned or omitted property; review; penalty. Section 19-34 Reassessments. Article 9. Remissions. Section 19-35 Remission of taxes on acquisition by government. Section 19-36 Remission of taxes in cases of certain disasters. Article 5. Liens, Foreclosure. Section 19-37 Taz liens; co-owners' rights; foreclosure; limitation. Section 19-38 Taa liens; foreclosure without suit, notice. Section 19-39 Same; registered land. Section 19-40 Same; notice, for of. Section 19-41 Same; postponement of sale, etc. Section 19-42 Same; taa deed; redemption. Section 19-43 Same; costs. Section 19-94 Taa deed as evidence. Section 19-45 Disposition of surplus moneys. Article 6. Rate; Levy. Section 19-46 Taz base and rate. Section 19-47 Taz year; time as of which levy and assessment made. Section 19-98 Assessment of property; to whom in general. Section 19-99 Imposition of real property taxes on reclassification. Section 19-50 Assessment of property of corporation or co-partnerships. Section 19-51 Fiduciaries, liability. Section 19-52 Assessment of property of unknown owners. Article 7. Taa Maps; Valuations. Section 19-53 Valuation; considerations in fiaing. Section 19-54 Water tanks. Section 19-55 Dedicated lands. Section 19-56 Golf course assessment. Section 19-57 [Conditions precedent to special assessment of land as golf course]RESERVED. Section 19-58 Certain lands dedicated for residential use. Section 19-58.1 Certain lands dedicated to nonspeculative residential use. Section 19-58.2 Nonspeculative residential use assessment. Section 19-58.3 [Rules and regulations]RESERVED. Article 8. [Wasteland Development]RESERVED. Section 19-59 [Definitions]RESERVED. Section 19-60 [Eligibility]RESERVED. Section 19-61 [Application]RESERVED. Section 19-62 [Classification]RESERVED. Section 19-63 [Development and maintenance of wasteland development property]RESERVED. Section 19-64 [Special tax assessment]RESERVED. Section 19-65 [Declassification]RESERVED. Section 19-66 [Appeals]RESERVED. Article 9. Nontaxable Property; Assessment. Section 19-67 Nontaxable property . Article 10. Exemptions Section 19-68 Claims for certain exemptions. Section 19-69 [Rules and regulations]RESERVED. Section 19-70 Assignment of partial exemptions. Section 19-71 Homes. Section 19-72 Home, lease, lessees defined. Section 19-73 Homes of totally disabled veterans. Section 19-74 Persons affected with [leprosy]Hansen's Disease. Section 19-75 Exemption, persons with impaired sight or hearing and persons totally disabled. Section 19-76 Nonprofit medical, hospital indemnity associations; tax exemption. Section 19-77 Charitable, etc., purposes. Section 19-78 Property used in manufacture of pulp and paper. Section 19-79 Crop Shelters. Section 19-80 Exemption, dedicated lands in urban districts. Section 19-81 [Exemptions for air pollution control facility]RESERVED. Section 19-82 Alternate energy improvements, exemption. Section 19-83 [Fixtures used in manufacturing or producing tangible personal products]RESERVED. Section 19-84 Public property, etc. Section 19-85 Lessees of exempt real property. Section 19-86 Property of the United States leased under the National Housing Act. Section 19-87 Exemption for low and moderate-income housing. Section 19-88 Claim for exemption. Section 19-89 [Other eaemptions)Exemntion for certain Hawaiian Homes property. Section 19-89.1 Historic residential real property dedicated for preservation; exemption. Section 19-89.2 Credit union exemption. Section 19-89.3 Exemption for enterprise zones. Article 11. Determination of Rates Section 19-90 Real property tax; determination of rates. Article 12. Appeals Section 19-91 Appeals. Section 19-92 Appeals by persons under contractual obligations. Section 19-93 Grounds of appeal, real property taxes. Section 19-94 Second appeal. Section 19-95 Small claims. Section 19-96 Appointment, removal, compensation. Section 19-97 Board of review; duties, powers, procedure before. Section 19-98 Taa appeal court. Section 19-99 Appeal to board of review. Section 19-100 Costs; deposit for an appeal. Section 19-101 Costs, taxation. Section 19-102 Taxes paid pending appeal. Section 19-103 Amendment of assessment list to conform to decision. 30155 Summary of Amendments to Bill 51, Draft 3 May 7, 1997 Section 19-3(a)(10) pqs. 3 and 4 Proposal to bracket this section has been deleted. Subsequent sections have been renumbered. Section 19-12 pg. 8 Last paragraph was proposed to be deleted. Brackets have been removed to retain section. Section 19-22(c)(1) pg. 12 Proposal relating to payment of interest has been amended by adding the word "interest" after the word "average". Section 19-55(e)(2) pg. 36 Language has been added to require that the department of finance notify the owner when a cancellation or termination is intended. Section 19-58(d) pg. 41 Language added to require notice prior to cancellation. Section 19-58.1(b) pg. 42 Deleted proposed new language rental" Section 19-58.1(d) pg. 42 Language has been added to require notice of cancellation Section 19-58.1(f)(1)(C) pg. 43 Deleted language after "separation" which read r~i the new titleholder continues to occuUV the nrooerty as the orincinal residence " Section 19-58.4(c)(3) pg. 47 Deleted certain brackets and proposed new language. Section 19-58.4(e) pg. 48 Language has been added to require notice of cancellation. Section 19-71(a) pg. 54. Amended per committee discussion. Section 19-71(a)(2)(E) pg. 55 "or rental" deleted after "commercial". Section 19-71(c) pg. 55 Amended "by life interest and remainderman" to "by life estate and remainder". Amended language submitted by corporation counsel. Section 19-71(d) pg. 55 "by life interest and remainderman" amended to "by life estate and remainder". Section 19-73(3) pg. 58 "or rental" deleted after "commercial". Last paragraph also amended by deleting brackets. Section 19-79 pg. 63 Bracket started at "consisting" rather than at "and". Section 19-80(c) pg. 64 Inserted language requiring the department of finance notify owners before cancellation. Section 19-97(a) pg. 79 Changed the permissive language being added to mandatory, "may" changed to "shall". Section 19-97(e) pq. 80 Deleted proposed language after the last sentence. Section 19-102 pg. 82 Amended languages relating to interest payments to provide for consistency. 30145