HomeMy WebLinkAboutCOM 0651.000 2006-2008 ~tY Oi .
Harry Kim ~ William Takaba
Mayor Director
Nancy E. Crawford
Deputy Director
. ..r1 Oi~Mi~'
County of Hawaii _
Finance Department
25 Aupuni Stree[, Room l l8 • Hilo, Hawaii 96720 -
(808)961-8234 • Fax (808)961-8248 ~
August 29, 2007
Pete Hoffmann, Chairperson and
Members of the Hawaii County Council
Hawaii County Council
25 Aupuni Street
Hilo, Hawaii 96720
Re: Amendment to the Hawaii County Code
Enclosed is a bill for an ordinance amending Chapter 19, Article 1, Section 19-23 of the
Hawaii County Code 1983 (2005 Edition, as amended), relating to the Partial Payment of Real
Property Taxes.
It is anticipated that in the near future the County may begin including Business Improvement
District fees and Special Assessment District special taxes on the County's real property tax
bills. It is important to clarify the order in which a payment will be applied in any case where all
outstanding taxes and fees are not paid. In all cases the real property interest, penalty and
taxes will take precedence. The purpose of this measure is to amend Section 19-23 to clarify
application of payments to outstanding taxes in the case of properties which are subject to
special taxes in addition to ad valorem real property tax. Should any payments be less than
the full amount due, application to special taxes will be secondary to real property interest,
penalties and taxes.
If there are any questions, please do not hesitate to call Wesley Takai, Real Property Tax
Administrator.
r~~~
William Taka a
Director of Finance
APPROVED:
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~ Harry Kim Comm. No. ~OS
Mayor Ref. To:~
Enc. Ref. Ucte $EP ~
cc: Wes Takai, RPT
' ` Hawaii County is an Equal Opportunity Provider and Employer
Form B-52
7/18/91
DEPARTMENT OF FINANCE
REQUEST FOR COUNCIL ACTION
DEPARTMENT: Finance DATE: 08/22/07
STAFF CONTACT: Wes Takai PHONE: x8286
A. REQUEST:
Amend Section 19-23 to clarify application of payments to outstanding taxes in the case of properties which are
subject to special taxes in addition to ad valorem real property tax. Should any payments be less than the
full amount due, application to special taxes will be secondary to real property interest, penalties and taxes.
B. BACKGROUND AND JUSTIFICATION (USE ADDITIONAL SHEETS AS NEEDED):
It is anticipated that in the near future the County may begin including Business Improvement District fees
and Special Assessment District special taxes on the County's real property tax bills. It is important to clarify
the order in which a payment will be applied in any case where all outstanding taxes and fees are not paid.
In all cases the real property interest, penalty and taxes will take precedence.
SIGNED: ~ ~ r(~ DATE: g~~3
epartment H d