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HomeMy WebLinkAboutRES 147 Draft 01 2000-2002 ~~~o~,u~rlo~ ~o. a~ RESOLUTION AUTHORIZING THE DIRECTOR OF FINANCE TO COMPROMISE TAXES, PENALTIES, AND INTEREST OWED ON A PRIVATE PARK IN SUNRISE RIDGE SUBDIVISION PHASE II, IDENTIFIED AS TAX MAP KEY: (3)2-3-050-072. WHEREAS, in 1976, Ordinance 201 was adopted by the County Council requiring that an area be set aside for park and recreation purposes as part of the overall development of the Sunrise Ridge Subdivision; and WHEREAS, the parcel, TMK: (3)2-3-050-072, was filed with the Land Court and the Bureau of Conveyances in January, 1995 as a "Private Park", in compliance with Ordinance 201 (1976); and WHEREAS, the owner of this parcel is listed as Sunrise Ridge Phase II and listed taxpayer for the parcel as Chiaki Matsuo; and WHEREAS, the conveyance of this parcel to "Private Park", was not made known to the Real Property Tax Division until September, 2000 when the conveyancing document was presented to the Division; and WHEREAS, upon notification of this conveyance, the assessed value of this parcel was adjusted to the minimum tax rate in conformance with similar parks for the following tax year of 2001; and WHEREAS, real property taxes, penalties, and interest on this parcel have not been paid since 1995. The delinquency amounts to $5,835.00 in taxes, $582.25 in penalties, and $2,274.68 in interest, fora total of $8,691.93; and WHEREAS, section 19-3(12), Hawaii County Code, authorizes the Director, with the approval of Council, to compromise any claim exceeding $500; and WHEREAS, had the conveyance to "Private Park" been presented to the Real Property Tax Division in 1995, the assessed value would have been set at the minimum rate at that time. The Director of Finance therefore now seeks to correct this inequity; and WHEREAS, the Director of Finance hereby requests authorization to compromise the amount of taxes, penalties, and interest owed on this parcel to an amount equivalent to the minimum tax rate for the tax years 1996 to 2000; and WHEREAS, at the minimum rate, the outstanding delinquency for the tax years 1996 to 2000 would be $125.00 in taxes, $12.50 in penalties, and $48.15 in interest, for a total of $185.65; and WHEREAS, the difference between the assessed rate and the compromised rate in taxes, penalties, and interest is $8,506.26. NOW, THEREFORE, BE IT RESOLVED BY THE COUNTY COUNCIL OF THE COUNTY OF HAWAII, that, in accordance with section 19-3(12), Hawaii County Code, the Director of Finance is authorized to compromise the sum of $8,506.26, being the amount of taxes, penalties, and interest owed on the "Private Park" of Sunrise Ridge Subdivision Phase II, identified as TMK: (3)2-3-050-072, less the minimum tax rate for the tax years 1996 to 2000. NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE COUNTY COUNCIL OF THE COUNTY OF HAWAII, that, based on the approved compromise, taxes, penalties, and interest still delinquent on TMK: (3)2-3-050-072 are $125.00 in taxes, $12.50 in penalties, and $48.15 in interest, for a total of $185.65. DATED: Hilo, Hawaii, INTRODUCED BY: COUNCIL MEMBER, CO TY OF HAWAII s:resolutions\sunriseridgeparkreso\CTMmkk:10-O1 COUNTY COUNCIL ROLL CALL VOTE County of Hawaii Hilo, Hawaii AYES NOES ABS EX ARAKAKI I hereby certify that the foregoing RESOLUTION was by the CHUrrG vote indicated to the right hereof adopted by the COUNCIL of ELARIONOFF the County of Hawaii on 1ACOBSON LEITHEAD-TODD ATTEST: PISICCHIO SAFARIK TYLER YAGONG Reference C - 419 / FC COUNTY CLERK CHAIRMAN & PRESIDING OFFICER RESOLUTION NO. ~ ~