HomeMy WebLinkAboutRES 138 Draft 01 2004-2006 o?~?tr~o' N~+.
COUNTY OF HAWAII STATE OF HAWAII
. e,
•j7Tf
RESOLUTION NO. 138 U5
RESOLUTION AUTHORIZING THE DIRECTOR OF FINANCE TO COMPROMISE
REAL PROPERTY TAXES OWED BY THE CALIFORNIA INSTITUTE OF
TECHNOLOGY ON A PARCEL IDENTIFIED AS TAX MAP KEY: (3) 6-5-004-057
WHEREAS, section 19-77, Hawaii County Code, exempts from real property taxes except for
the minimum tax, property used exclusively for nonprofit purposes and an exemption claimed for
school purposes; and
WHEREAS, the parcel, TMK: (3) 6-5-004-057 ("parcel"), was purchased by the California
Association for Research in Astronomy ("CARA") in June 2001 as a gesture of goodwill to settle the
controversy over a developer's proposal to erect a 24-hour gas station and convenience store on the
parcel; and
WHEREAS, the parcel is used by CARA, anot-for-profit corporation that operates the W.M.
Keck Observatory in Kamuela, Hawaii; and
WHEREAS, one of the parent organizations of CARA is the California Institute of Technology
("Caltech"); and
WHEREAS, since its purchase in June 2001, the parcel has met the requirements of section
19-77(b)(1), Hawaii County Code, to be considered exempt from real property taxes except for the
minimum tax; and
WHEREAS, the parcel did not receive its tax exemption because an application for the
exemption was never filed by Caltech, the parcel's legal owner; and
WHEREAS, the real property tax assessment and billing notices for the parcel were being sent
to the Caltech headquarters in Pasadena, California, the last known address; and
WHEREAS, CARA was reportedly unaware of the delinquency on the parcel and that the
parcel was not receiving a tax exemption; and
WHEREAS, when CARA realized that the parcel was delinquent in its property taxes, it
immediately arranged to pay the $12,853.75 in outstanding taxes; and
WHEREAS, CARA has requested that the County of Hawaii approve the parcel's tax exempt
status as of June 2001, refund the resulting overpayment in taxes for the 2001-02 to 2004-05 tax
years, and adjust its property tax bill for the 2005-06 tax year; and
WHEREAS, the tax overpayment for the 2001-02 to 2004-05 tax years would be $12,528.75;
and for the 2005-06 tax year would be $3,101.25; and
WH~I~EA~, section 19-3(12), Hawaii County Code, authorizes the Director of Finance, with
the approval of the Council, to compromise any claim exceeding $500; and
Wa-IE~~AS, the Director of Finance hereby requests authorization to compromise the amount
of taxes owed on this parcel to an amount equivalent to the minimum tax rate for the 2001-02 to
2005-06 tax years.
NOW, T'H~REF®RE, ~E IT RE~O~VE® ~Y THE C®UNTY C®UNCIL ®F Tb-IE C®UNTY ®F
HAWAII, that, in accordance with section 19-3(12), Hawaii County Code, the Director of Finance is
authorized to compromise the sum of $15,630.00, being the amount of taxes owed on the parcel
identified as TMI:: (3) 6-5-004-057 less the minimum tax for the 2001-02 to 2005-06 tax years.
Dated at xilo ,Hawaii, this 17th day of August , 2005.
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAII
COUNTY CUIINCIL ROLL CALL VOTE
County of Hawai' i
Hilo. Hawaii AYGS NOES At3S EX
nRnKA~I x
I hereby certify that the foregoing RLSOLUTIUN was by the I11GA X
vote indicated to the right hereof adopted by the COUNCIL of Ilpl~l-~MgNN X
the County of Hawaii on August 17 , 2005 Ilol tiC1IUtl X
IKLDA
ATTEST
ISBF,L1.
.IACOBSON X
PILAGO X
SAI ;'1Rlh
8 0 1 0
~ ~ Reference C-370 /FC -12 6
COUNTY CLERK CHAIRMAN & PRES[I)lNG OFFICER RESOLUTION NO. ,~-~6~c~~"r` U~_~