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HomeMy WebLinkAboutCOM 0942.002 1996-1998 i 1)h To: the members of the Hawaii County Council Hilo Re: PROPOSED UNWARRANTED GIFT OF TAXPAYERS MONEY TO OCEANSIDE 1250. BY RESOLUTION 30~-98, DRAFT 2. IN the SUM OF $4463 FOR TMK 7-9-12:003 10 September 1998 Some veks ago your Finance Committee considered the first draft of this resolution and I tes- tified a ainst the ORIGINAL AMOUNT OF $41,105 TO BE GIVEN TO OCEANSIDE as per your Comm. No. 942, on the attached recommendation of Deputy Finance Director S.K. Schutte who based this on some scribbled figures in a letter from Mike McCall (also attached), which looks to me as a falsified government document, while all of that seemed originated by an also enclosed letter from Oceanside 1250 of 3 June 1998, mentioning the TMK above but no specified amount. If I remember correctly former council chair Spencer K. Schulte (ending1994) was given a job as Deputy Finance Director 1 or 2 years ago by our Mayor Yamashiro, whom he had devotedly sup- ported for many years on the Council. This will boost his council pension. He got an office in the property tax division and was touted as an expert in tax matters. He is a Kamuela rancher. Draft 2 with the reduced amount was on your recent Finance Committee agenda and after I test- ified again against any give-away, you voted (per your committee report FC269, containing some contorted language stating that per the county code no more than $2766 could ever qualify for refund) to recommend adopting Draft 2 of the Resolution for $4463. 1 note that Chung and Tyler voted NO! The YES voters are in accord with the Resolution's "INTENT"to what some people call STEALING TAXPAYERS MONEY, while others use a milder term of "playing Santa Clause" with public money, maybe hoping for campaign contributions, now that the elections are upon us. IN THE FIRST PLACE YOU CANNOT CHANGE ORDINANCES (the County Code) WITH A RESOLUTION. But you would also be violating YOUR OATH OF OFFICE and possibly state law, AND in my opinion Charter provisions 3-8, 3-10(c), 3-14, 3-16, 5-3.3(0, 10-1, 10-11. Just this last April, all of you except Tyler approved, RESOLUTION 244-98, that was followed by the Mayor and Oceanside 1250 signing a-Development Agreement, and its fourth WHEREAS reads inter alia (and reflects language in the DEVELOPMENT AGREEMENT, that is a contract): OCEANSIDE 1250 IS THE OWNER IN FEE SIMPLE AND LESSEE OF CERTAIN LANDS SITUATED IN HAWAII COUNTY TMK (3) 7-9-12- 03 (all accents added). The County Code 19-84&85 provides that public lands used and/or occupied on a lease or otherwise shall be taxed on the fee simple value thereof and private persons shall pay the taxes thereon at the highest and best value and shall be deemed the owners thereof for tax purposes. (It is thus not impossible that Oceanside 1250 owes the State lease rent). All the above shows that no tax credits are allowable to Oceanside 1250 at all and signing of the Resolution by any Council member could result in IMPEACHMENT for malfeasance and maladministration under Charter section 12-2.1, and also other court actions in which case they would be held responsible in person and for abuse of power in their capacity as Council member. It is interesting to cite Supreme Court case First Trust Co. v. Reinhardt, 3 Haw. App. 589, 655 P.2d 891 (1982), where the buyer of land bears the risk and was solely responsable for his own mistakes in speculating and determining the value and possible or impossible uses of the land. 7 td. Too PjB'°wf96 Co ~N ~JL CFA I R AM r COUNTY OF HAWAII STATE OF HAWAII RESOLUTION NO. 244 98 (Draft 3) A RESOLUTION AUTHORIZING THE COUNTY OF HAWAII TO ENTER INTO A DEVELOPMENT AGREEMENT WITH 1250 OCEANSIDE PARTNERS. WHEREAS, the Hawaii State Legislature, under section 46-123, Hawaii Revised Statutes, granted authorization to the County of Hawaii (County) to enact an ordinance authorizing the executive branch of the County to enter into a development agreement with any person having a legal or equitable interest in real property for the development of such property; and WHEREAS, pursuant to 46-123, Hawaii Revised Statutes, the Hawaii County Council enacted Ordinance No. 93-37 (Chapter 30, Hawaii County Code) establishing the requirements for Development Agreements, which ordinance was passed into law on April 27, 1993; and WHEREAS, pursuant to Section 46-123, Hawaii Revised Statutes, and Chapter 30, Hawaii County Code, the County adopted rules governing Development Agreements on May 16, 1995; and WHEREAS, 1250 Oceanside Partners, a Hawaii limited partnership, dba Oceanside 1250 (Oceanside) is the owner in fee simple and lessee of certain lands situated in North and South Kona, Hawaii County, Hawaii, TMIC (3)7-9-12:03, (3) 7-9-12:04, (3)7-9-12:11 and (3)8-1-04:03 (por) Property") and more particularly described in Exhibit "A", as modified, of the Development Agreement (Oceanside Development Agreement), which is attached hereto and incorporated herein; and WHEREAS, Oceanside or its related entity, affiliate or subsidiary, plans to develop the Property and has submitted a development agreement and application to the Office of the Mayor, and WHEREAS, Oceanside's development will provide many public benefits to the County through the zoning, Special Management Area conditions of approval, and the imposition of on- and off-site development requirements; and WHEREAS, pursuant to Section 30-5(d), Hawaii County Code, the Mayor, through the Planning Director, has submitted a final draft of the Oceanside Development Agreement to the County Council for its action; and WHEREAS, pursuant to Section 3013(6), Hawaii County Code, the Mayor may enter into development agreements on behalf of the County; and i WHEREAS, pursuant to Section 30-5(f), Hawaii County Code, a public hearing was held by the County Council on March 18, 1998 and continued on March 30, 1998 at the Kona Surf Resort and Country Club, which is located in the Council district affected by the proposed development. NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAII that the provisions of the Oceanside Development Agreement are consistent with the County General Plan, as amended. BE IT FURTHER RESOLVED that the County Council hereby approves the Oceanside Development Agreement as submitted in accordance with Section 30-5(d) of the Hawaii County Code, and as further modified by the County Council. BE IT FURTHER RESOLVED that the Honorable Stephen K. Yamashiro, or his designee, is hereby authorized to execute said Oceanside Development Agreement, as modified, on behalf of the County. BE IT FINALLY RESOLVED that the County Clerk is hereby directed to forward copies of this Resolution to the Honorable Stephen K. Yamashiro, Mayor of the County of Hawaii and 1250 Oceanside Partners. Dated at Hilo, Hawaii this l qt- day of Anil 11998. INTRODUCED BY: ~/gWNtL-Nt MBER, COUNTY OF HAWAII COUNTY COUNCIL ROLL CALL VOTE County of Hawaii AYES NOES AILS EX Hilo, Hawaii ARAK"'° X CRUNG X I bereby certify that the forepin{ RESOLUTION was by the Lrrrto,AD•TODD X rote indicated to the right bereaf adopted by the COUNCIL. of the RAY X iaty of Hawaii oR April 1, 1998 REYNOLDS X sANTANGELO X ATTEST: shtrra X TYLER j( YAGONG X 8 1 0 0 Reference C-759.10 OUNTY CLERK & PRESIDING OFFICER RESOLUTION NO. 244 - 98 (DRAFT 3) OCEANSIDE 12,50 June 3, 1998 W. Gary Kiyota County of Hawaii Real Property Tax Division 865 Piilani St. Hilo, Hawaii 96720-4679 Subject: TMK (3)7-9-12:03 Dear Mr. Kiyota: For the past several years, Oceanside has unknowingly been assessed and has paid the real property taxes on the above referenced parcel as it was included with a TMK that we own. Although we assumed others owned the parcel, the actual ownership had not been documented. Pursuant to our discovery that we were paying taxes on the parcel, we asked Hawaii Land Consultants to research the ownership of the above referenced parcel, and their findings indicate the underlying title to the parcel is with the State of Hawaii. For your reference, I have attached a copy of their findings to this letter. 74.5620 A Patani Road Since it has now been established that the parcel belongs to the State, we respectfully ask that the County of Hawaii appropriately credit or provide a full Suite 200 refund to Oceanside for the taxes it has paid on this parcel. Please update your records to show that the State of Hawaii is the owner. Kailua-Kona, Hawaii Thank you for consideration of this request, and if you have any questions please 96740-1625 contact me in Kona at 326-2966. Tel: 808.326-2966 Sincerely, Fax: 808-326.7713 . Robert A. Stuit Director of Planning Attachment Stephen K. Yamuhiro E RECNED Mayor Harry A Takahashi '98 JUL 28 Pfd Ito-n°"` KbIIunfg of paafunu CORP0?,V,-0-4 COUNSEL DEPARTMENT OF RNANCE-REAL PROPERTY TAXCOUNT`P OF HAWAII 865 Pilsni Saar • Hilo, He"ii %720-4679 Fa (808) %14115 BY Apprxian (808) %14251 • Clariol (808) %14201 • (808) %14282 July 28, 1998 TO: Harry Takahashi Finance Director VIA: Gary M. Kiyota RPT Administrator VIA: Gerald Takase Deputy Corpor t o Counsel FROM: S.K. Schutte Deputy Finan ctor SUBJECT: TM - - -03 It was brought to my attention that the above mentioned TMK should not have been assessed and charged to Oceanside 1250. A further check of the property revealed that since April 26, 1990 the 9.42 acres has been assessed to Oceanside 1250 instead of the State of Hawaii. The tax amount from 1990-91 to 1997-98 tax year is $41,105.00. All of the informatiion to back up this request is enclosed for your perusal and determination of fact. 4NOWNWOMMMMft In conclusion, I am recommending that a credit of $41,105.00 be allowed and that it be applied to future real property taxes of Oceanside 1250. Enclosure M G~ Y I `OJ." Stephen K Yamashiro Ham A. Takahashi MaTOr ; - Dvenor S.K Schutte Deputy Caunfv of '('~Kufuuii DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 PUlani So • HOp. Hs"ii 96720.1679 Fsa (808) 961$415 Appnisen (808) 961$751 • clerical (808) 9161$201 Cd ecz- m (808) 9618282 June 23, 1998 To: Gary Kiyota, R/P Tax Administrator From: Mike McCall, Valuation Analyst X.-~ Re: TMK 7-9-012-003 Pursuant to the request for correction of ownership of the above parcel, the Mapping section has completed its review (with assistance from Oahu) and determined that the parcel is indeed owned by the State of Hawaii. We have corrected our records to show this change effective immediately. The assessed value and tax amount for each year back to the 1990/91 tax year are as follows. I have calculated these only on the 9.42 acres involved. Tax Year Assessment ia= Ti~o 1990/91 $ 23,300 $ 233 2 eq% 1991/92 23,300 233 i 245- 1992/93 23,300 233 S4 S 1993/94 49,900 499 5/957 1994/95 49,900 499 619 S 7 1995/96 89,700 897 1996/97 89,700 897 IG 791" 1997/98 97,200 972 '9-71 The current owner, Oceanside 1250, has requested a credit or refund of the taxes they have paid on this parcel. Per our records, they became owners of this parcel 4/26/90. I do not know how you would like to respond to them. Attached is all the documentation you received from them, and a copy of the correction we have made to the ownership.