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Home My WebLink AboutCOM 0802.000 1996-1998 `gyp<v os yw'' Stephen K. Yamashiro e•~ Harry A. Takahashi Mayor Director dS.K. Schutte Deputy Gun#g of (aftrttii DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 Piilani Street • Hilo, Hawaii 967204679 Fax (808) 9618415 Appraisers (808) 961-8354 • Clerical (808) 961-8201 Collections (808) %1-8282 April 20, 1998 n The Honorable James Arakaki, Chairman and Members Of The Hawaii County Council County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 Subject: 1998-99 Real Property Assessment Certification Report Dear Chairman Arakaki and Members Of The Hawaii County Council: Attached is my certificate of net taxable real property within the County of Hawaii for the 1998-99 tax year. This certificate is furnished in compliance with Chapter 19, Article 11, Section 19-90(e) of the Hawaii County Code, as amended. The total value of net taxable real property is $9,929,442,778. This amount is $227,459,787 lower than the previous year. This represents a 2.24 percent reduction compared to the previous tax year. The estimated gross value of new residential construction is $81,955,100 and commercial construction is $40,315,400. A total of 915 appeals were filed, as compared to 824 appeals in the previous year. The amount in dispute is $186,994,776 compared to $246,459,840 in the previous year. Enclosed please find details of the assessed valuations by zones, classes of property, exemptions and appeals. C~4li~V7w Harry A. Takahashi Director of Finance Enclosures -C Ay' APfJ ,ttr or r klo,.; Stephen K. Yamashiro Harry A. Takahashi Mayor s. Director •;~•a~:s~ S.K. Schulte Deputy Guu#vr of'aluaii DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 Piilani Street • Hilo, Hawaii 96720-4679 Fax (808) 961.8415 Appraisers (808) 961-8354 • Clerical (808) 961-8201 Collections (808) 961.8282 April 20, 1998 To: Harry A. Takahashi, Director of Finance Subject: Real Property Summary Submitted herewith are the certification reports for Tax Year 1998-99 in triplicate. Gary . Kiyota Real Property Tax Administrator Real Property Tax Division Enc. I J„~~ Os•~1N p0.• .7y Stephen K. Yamashiro Harry A. Takahashi Mayor Director >4,. S.K. Schutte • o. Deputy Cnaunfg of ('~R2Iflltttt DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 Piilani Street • Hilo, Hawaii 96720.4679 Fax (808) 961-8415 Appraisers (808) 961-8354 • Clerical (808) 961-8201 Collections (808) 961-8282 April 20, 1998 To: Harry A. Takahashi, Director of Finance Subject: 1998-99 Real Property Tax Certification Submitted is the initial report containing the "valuation for tax rate purposes" figures tabulated as follows: Value of Value of Value of Net Taxable Net Taxable Net Taxable Building Land Real Property Improved Residential $710,921,120 $978,919,557 $1,689,840,677 Apartment 840,811,944 389,152,468 1,229,964,412 Commercial 416,363,215 392,476,657 808,839,872 Industrial 184,960,170 205,599,439 390,559,609 Agricultural 699,984,128 1,491,940,532 2,191,924,660 Conservation 10,843,500 277,819,572 288,663,072 Hotel and Resort 540,507,125 491,540,355 1,032,047,480 Unimproved Residential 27,239,330 269,990,052 297,229,382 Homeowners 947,676,155 1,052,697,459 2,000,373,614 Total - All Classes $4,379,306,687 $5,550,136,091 $9,929,442,778 Gary M. IGiyota Real Property Tax Administrator Real Property Tax Division I ossr os N~K Stephen K. Yamashiro Harry A. Takahashi Mayn+ - Director S.K. Schutte a Of X Deputy county of'nfuaii DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 Pillani street • Hilo, Hawaii 96720-4679 Fax (808) 961-8415 Appraisers (808) 961-8354 • Clerical (808) 961-8201 Collections (808) 961-8282 April 20, 1998 To: Harry A. Takahashi, Director of Finance Subject: 1998-99 Real Property Tax Certification Submitted is the initial report containing the "valuation for tax rate purposes" figures tabulated as follows: Value of Value of Value of Net Taxable Net Taxable Net Taxable Building Land Real Property Improved Residential $ $ $ Apartment Commercial Industrial Agricultural Conservation 100 100 Chapt. 19, Art. 10, Sec. 19-85, Hawaii County Code Hotel and Resort 615,100 173,800 788,900 Chapt. 19, Art. 10, Sec. 19-85, Hawaii County Code Unimproved Residential Homeowners Total - All Classes $615,100 $173,900 $789,000 Ga M. iyota Real Property Tax Administrator Real Property Tax Division County of Hawaii Gary M. Kiyota, being duly sworn, deposes and says that he is the Real Property Tax Administrator for the County of Hawaii; that for the tax year 1998-99, he has prepared from the records of taxable properties maintained in said County a list of all assessments made for each district in said County; that said list is printed on 8 1/2 by 11 inch sheets of paper and are bound in binders located in the Real Property Tax Division Office and the separate sheets are entitled "Real Property Assessment Division - 1998 Real Property Assessment Notice List" and that for the 1998-99 tax year the property has been assessed as shown thereon; that the complete list begins on page 1 and ends on page 14,690. Gary M. Ki ota Real Property Tax Administrator Real Property Tax Division Subscribed and sworn to before me this 2 h day of April, 1998. Not Public State of Hawaii My Commission Expires: NOV 1 4 1999 1 Oil or y k Wild. Stephen K. Yamashiro Harry A. Takahashi Mayor Director r• S.K. Schutte Deputy (butifg of 'Phauttii DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 Piilani street • Hilo, Hawaii 96720.4679 Fax (808) 961-8415 Appraisers (808) 961-8354 • Clerical (808) 961-8201 • Collections (808) %1-8282 April 20, 1998 I, Harry A. Takahashi, Director of Finance of the County of Hawaii, pursuant to the provisions of Chapter 19, Article 11, Section 19-90 of the Hawaii County Code, do hereby certify to the Council of the County of Hawaii as follows: (1) The net taxable value for each class of property within the County of Hawaii as of April 20, 1998, as nearly correct as may be, is as set forth below. Excluded is the value of exempt real property made taxable under the provisions of Chapter 19, Article 10, Section 19-85 of the Hawaii County Code, and excluded is the value claimed by each taxpayer who has filed an appeal plus fifty percent of the value in dispute where appeals from the director's assessments were unsettled as of April 9, 1998. Value of Value of Value of Classes of Net Taxable Net Taxable Net Taxable Property Buildings Land Real Property Improved Residential 710,921,120 978,919,557 1,689,840,677 Apartment 840,811,944 389,152,468 1,229,964,412 Commercial 416,363,215 392,476,657 808,839,872 Industrial 184,960,170 205,599,439 390,559,609 Agricultural 699,984,128 1,491,940,532 2,191,924,660 Conservation 10,843,500 277,819,572 288,663,072 1 Hotel and Resort 540,507,125 491,540,355 1,032,047,480 Unimproved Residential 27,239,330 269,990,052 297,229,382 Homeowners 947,676,155 1,052,697,459 2,000,373,614 Total - All Classes $4,379,306,687 $5,550,136,091 $9,929,442,778 (2) The net taxable value of exempt real property made taxable under the provisions of said Section 19-85 as of April 20, 1998 as nearly correct as may be, is as follows: Value of Value of Value of Classes of Net Taxable Net Taxable Net Taxable Property Buildings Land Real Property Improved Residential $ $ $ Apartment Commercial Industrial Agricultural Conservation 100 100 Hotel and Resort 615,100 173,800 788,900 Homeowners Total - All Classes $ 615,100 $ 173,900 $ 789,000 1 (3) The tax base for the tax year beginning July 1, 1998 is one hundred percent (100%) of the fair market value of all real property assessable in the County of Hawaii. Dated at Hilo, Hawaii this 20th day of April, 1998. Ha4- Director shi oFinance County of Hawaii COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS IMPROVED RESIDENTIAL BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 783,599,400 1,021,765,800 1,805,365,200 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 71,552,401 41,638,902 113,191,303 3. ASSESSOR'S NET TAXABLE 712,046,999 980,126,898 1,692,173,897 VALUATION 4. VALUATION ON APPEAL 2,251,758 2,414,682 4,666,440 5. TAXPAYER'S VALUATION 709,795,241 977,712,216 1,687,507,457 6. FIFTY PERCENT OF VALUATION 1,125,879 1,207,341 2,333,220 ON APPEAL 7.VALUATION FOR TAX RATE 710,921,120 978,919,557 1,689,840,677 PURPOSES 8. SECTION 19-85, HCC 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: AP L 20, 998 ~jo-- - GARYA REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN T BEFORE THIS 2 H DAY OF AP 1 8 NO A Y PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE- 1 COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS APARTMENT BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 887,622,172 417,623,000 1,305,245,172 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 37,521,953 23,358,040 60,879,993 3. ASSESSOR'S NET TAXABLE 850,100,219 394,264,960 1,244,365,179 VALUATION 4. VALUATION ON APPEAL 18,576,550 10,224,984 28,801,534 5. TAXPAYER'S VALUATION 831,523,669 384,039,976 1,215,563,645 6. FIFTY PERCENT OF VALUATION 9,288,275 5,112,492 14,400,767 ON APPEAL 7.VALUATION FOR TAX RATE 840,811,944 389,152,468 1,229,964,412 PURPOSES 8. SECTION 19-85, HCC 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATEE3;~ GARY M. K YOT 4 REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE ME THIS DAY OF AP 1 8 NO 'TAY PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE-2 COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS COMMERCIAL BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 486,688,100 434,439,100 921,127,200 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 58,946,669 36,226,876 95,173,545 3. ASSESSOR'S NET TAXABLE 427,741,431 398,212,224 825,953,655 VALUATION 4. VALUATION ON APPEAL 22,756,432 11,471,134 34,227,566 5. TAXPAYER'S VALUATION 404,984,999 386,741,090 791,726,089 6. FIFTY PERCENT OF VALUATION 11,378,216 5,735,567 17,113,783 ON APPEAL 7.VALUATION FOR TAX RATE 416,363,215 392,476,657 808,839,872 PURPOSES 8, SECTION 19-85, HCC 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: AP i 1998 GARY M. IYO A REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE M THIS 7H DAY OF APRI 99 N A Y PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE- 3 COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS INDUSTRIAL BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 190,455,300 210,460,300 400,915,600 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 3,196,490 3,690,450 6,886,940 3. ASSESSOR'S NET TAXABLE 187,258,810 206,769,850 394,028,660 VALUATION 4. VALUATION ON APPEAL 4,597,280 2,340,822 6,938,102 5. TAXPAYER'S VALUATION 182,661,530 204,429,028 387,090,558 6. FIFTY PERCENT OF VALUATION 2,298,640 1,170,411 3,469,051 ON APPEAL 7.VALUATION FOR TAX RATE 184,960,170 205,599,439 390,559,609 PURPOSES 8. SECTION 19-85, HCC 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: APRIL- 98 GARY M YOT REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE ME THI TH UAY OF AP , 1 8 NO ARY PUB STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE- 4 1 COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS AGRICULTURAL BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 876,614,100 1,561,211,900 2,437,826,000 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 175,014,722 45,460,095 220,474,817 3. ASSESSOR'S NET TAXABLE 701,599,378 1,515,751,805 2,217,351,183 VALUATION 4. VALUATION ON APPEAL 3,230,500 47,622,546 50,853,046 5. TAXPAYER'S VALUATION 698,368,878 1,468,129,259 2,166,498,137 6. FIFTY PERCENT OF VALUATION 1,615,250 23,811,273 25,426,523 ON APPEAL 7.VALUATION FOR TAX RATE 699,984,128 1,491,940,532 2,191,924,660 PURPOSES 8. SECTION 19-85, HCC 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: A71L 20,981 GARY M. K YOTA REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE ME THI"OTH DAY OF AP 98 NO ARY PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE-5 COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS CONSERVATION BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 11,666,900 290,742,500 302,409,400 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 666,900 8,286,318 8,953,218 3. ASSESSOR'S NET TAXABLE 11,000,000 282,456,182 293,456,182 VALUATION 4. VALUATION ON APPEAL 313,000 9,273,220 9,586,220 5. TAXPAYER'S VALUATION 10,687,000 273,182,962 283,869,962 6. FIFTY PERCENT OF VALUATION 156,500 4,636,610 4,793,110 ON APPEAL 7.VALUATION FOR TAX RATE 10,843,500 277,819,572 288,663,072 PURPOSES 8. SECTION 19-85, HCC 100 100 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: APRIL 0-1998 GARY M. IYO REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE ME THIS TH DAY OF APR] , 19 NOTARY PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE- 6 I COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS HOTEL AND RESORT BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 548,197,900 507,964,100 1,056,162,000 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 2,895,675 4,413,607 7,309,282 3. ASSESSOR'S NET TAXABLE 545,302,225 503,550,493 1,048,852,718 VALUATION 4. VALUATION ON APPEAL 9,590,200 24,020,276 33,610,476 5. TAXPAYER'S VALUATION 535,712,025 479,530,217 1,015,242,242 6. FIFTY PERCENT OF VALUATION 4,795,100 12,010,138 16,805,238 ON APPEAL 7.VALUATION FOR TAX RATE 540,507,125 491,540,355 1,032,047,480 PURPOSES 8. SECTION 19-85, HCC 615,100 173,800 788,900 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: APRIL 220 998 _ GARY M. IYOT REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE ME THIS H DAY OF APR L^19 4TR PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE-7 COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS UNIMPROVED RESIDENTIAL BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 55,204,200 293,727,000 348,931,200 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 27,479,770 16,353,190 43,832,960 3. ASSESSOR'S NET TAXABLE 27,724,430 277,373,810 305,098,240 VALUATION 4. VALUATION ON APPEAL 970,200 14,767,516 15,737,716 5. TAXPAYER'S VALUATION 26,754,230 262,606,294 289,360,524 6. FIFTY PERCENT OF VALUATION 485,100 7,383,758 7,868,858 ON APPEAL 7.VALUATION FOR TAX RATE 27,239,330 269,990,052 297,229,382 PURPOSES 8. SECTION 19-85, HCC 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: APRIL 39,1998 GARY M. (IYOT REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE ME THIS ZYTH DAY OF = 1 1 8 NOTARY PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE-8 COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS HOMEOWNERS BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 2,131,991,800 1,364,964,700 3,496,956,500 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 1,183,552,654 311,743,394 1,495,296,048 3. ASSESSOR'S NET TAXABLE 948,439,146 1,053,221,306 2,001,660,452 VALUATION 4. VALUATION ON APPEAL 1,525,982 1,047,694 2,573,676 5. TAXPAYER'S VALUATION 946,913,164 1,052,173,612 1,999,086,776 6. FIFTY PERCENT OF VALUATION 762,991 523,847 1,286,838 ON APPEAL 7.VALUATION FOR TAX RATE 947,676,155 1,052,697,459 2,000,373,614 PURPOSES 8. SECTION 19-85, HCC 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECT FOR TAX RATE PURPOSES. DATE: APRIL-2071998 GARY M. KfYOT REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN T BEFORE ME THIS DAY OF AP 1 8 NOTA Y PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE-9 I f COUNTY OF HAWAII 1998 SUMMARY OF TAXABLE PROPERTIES BY LAND CLASS AGGREGATE TOTAL BUILDING LAND TOTAL 1. ASSESSOR'S GROSS VALUATION 5,972,039,872 6,102,898,400 12,074,938,272 AS OF APRIL 20, 1998 2. TOTAL EXEMPTIONS 1,560,827,234 491,170,872 2,051,998,106 3. ASSESSOR'S NET TAXABLE 4,411,212,638 5,611,727,528 10,022,940,166 VALUATION 4. VALUATION ON APPEAL 63,811,902 123,182,874 186,994,776 5. TAXPAYER'S VALUATION 4,347,400,736 5,488,544,654 9,835,945,390 6. FIFTY PERCENT OF VALUATION 31,905,951 61,591,437 93,497,388 ON APPEAL 7.VALUATION FOR TAX RATE 4,379,306,687 5,550,136,091 9,929,442,778 PURPOSES 8. SECTION 19-85, HCC 615,100 173,900 789,000 9. SECTION 19-85, VALUATION APPEALED PURSUANT TO CHAPTER 19, ARTICLE 2, SECTION 19-28 HAWAII COUNTY CODE, AS AMENDED, I HEREBY CERTIFY TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE VALUES HEREON ARE TRUE AND CORRECCiTTT/ FOR TAX RATE PURPOSES. DATE: AP I~ 0 998 4-c GARY M. KIYOT REAL PROPERTY TAX ADMINISTRATOR REAL PROPERTY TAX DIVISION SUBSCRIBED AND SWORN TO BEFORE ME THIS ,AY OF AP719 n NOTA Y PUBLIC STATE OF HAWAII MY COMMISSION EXPIRES: NOVEMBER 14, 1999 PAGE- 10 XX0 0M (n fTl Rlp >F j -1 NNNNNNNNN N DD rr~ mom Oa O000000000 0--j -A ~ ~ zzzzzzzzz z TT y= a a mmmmmmmmm m xX. 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