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COUNTY OF HAWAII STATE OF HAWAII
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BILL NO. 29
(Draft 2)
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAII COUNTY CODE 1983
(1995 EDITION), AS AMENDED, RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Chapter 19, article 10, section 19-89, of the Hawaii County Code 1983
(1995 edition), is amended to read as follows:
Sectlon 19-89. Exemptions for certain Hawaiian Homes property, and other
agencies.
Exemptions from real property taxes as set forth in chapter 53, chapter 183, and
chapter 234, Hawaii Revised Statutes, and in section 208 of the Hawaiian Homes
Commission Act, and which were enacted prior to November 7, 1978, shall remain in
effect and be recognized by this County in its administration of the real property tax
system, provided, that all references to the director of taxation or the department of
taxation shall now be deemed to refer to the designated representative of the mayor who
shall also be subject to approval by the council. [This County does not recognize the
exemption from real property taxation specified in chapter 239, Hawaii Revised
Statutes. However, for so long as the State of Hawaii continues to collect a Public
Service Company tax under chapter 239 in excess of the State General Excise Tax under
chapter 237, the County claims such excess portion of the Public Service Company tax
revenues and] If State le¢islation is enacted allowine a public utility under Hawaii
Revised Statutes section 239-5(a) to pay a tax to the County of at least 1.885% upon the
gross income of the public utility's business within the County. effective July 1, 2001,
then notv~nthstanding any provision to the contrary. the County exemption from real
properiv taxes for a public utility under Hawaii Revised Statutes chapter 239, as
codified on August 1.2000, shall be reinstated.
If reinstated, this exemption shall be construed and applied in conjunction with
Hawaii Revised Statutes section 239-3, as Hawaii Revised Statutes section 239-3 was
codified on August 1, 2000; provided that the exemption shall be limited to real property
used by the public utility in its public utility business.
As used within this section "public utility" has the meanin¢ ascribed to it in
Hawaii Revised Statutes section 269-1, except airlines, motor carriers, common carriers
by water and contract carriers subject to taxation under Hawaii Revised Statutes
section 239-6. The County will accept such revenues in lieu of directly collecting real
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property taxes from those public utilities previously exempt from real property taxation
under chapter 239. The County director of finance shall deposit all funds received in
connection with said claim into the general fund. Hawaiian home lands, as defined in
section 201, Hawaiian Homes Commission Act, 1920, as amended, real property,
exclusive of buildings, leased and used as a homestead (houselots, farm lots, and pastoral
lots), pursuant to section 207(a) and subject to the conditions of sections 208 and 216 of
the Hawaiian Homes Commission Act, 1920, shall be exempt from real property taxes,
except for the minimum tax, and as provided for by this section. Disposition of Hawaiian
home lands for other than homestead purposes is deemed fully taxable and will not
qualify for the exemption granted by this section. The respective homestead lessee of
Hawaiian home lands shall continue to qualify and receive other personal cxemptions,
provided that claims for the exemptions are timely filed, including the seven-year
limitation on the exemption afforded by section 208 of the Hawaiian Homes
Commission Act, 1920.
SECTION 2. Material to be repealed is bracketed. New material is underscored. In
printing this ordinance, the brackets, bracketed material and underscoring need not be included.
SECTION 3. If any provision of this ordinance, or the application thereof to any person
or circumstance, is held invalid, such invalidity shall 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 aze declazed to be severable.
SECTION 4. This ordinance shall take effect upon its approval.
INTRODUCED BY:
COUNCIL MEMBER, CO Y OF HAWAII
Hilo, Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
iifFERENGE; Comm, 10 4 . I
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