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Harry Kim <br />Ala}'ar <br />William Takaba <br />Director <br />Nancy E. Crawford <br />Deputy Director <br />County of Hawaii <br />Finance Department <br />2i Aupuni titreet, Ruom I IR hlilu, Hawaii 96720 <br />(808)961-8234 Pas (808)961-8248 <br />September 9, 2008 <br />Pete Hoffmann, Chairman and <br />Members of the Hawaii County Council <br />Hawaii County Council <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br />Re: Amendment to the Hawaii County Code <br /> <br /> <br /> <br />~ rv <br />0 <br />G <br />O~ <br />rl <br />l~ <br />~~ v x <br />G <br />.C r-• ; T i <br /> <br />~ <br />~~~, r; <br />~~ ~ <br />- cn <br /> <br />Enclosed is a bill for an ordinance amending Chapter 2, Article 4, Department of <br />Finance, of the Hawaii County Code 1983 (2005 Edition, amended), by adding in a <br />new section relating to Lien Parity. The purpose of this measure is to clarify treatment <br />of parity liens as it relates to payments, when such parity is required by law. The <br />immediate application will apply to payments received on real property taxes and <br />special taxes for Business Improvement Districts and Community Facilities Districts. <br />The Hawaii County Code Chapter 32 (Community Facilities Districts) and Chapter 35 <br />(Business Improvement Districts) both require that their respective liens for <br />outstanding special taxes be on a parity with the lien of real property tax assessments. <br />As such districts are formed and taxation begins, the issue of applying partial <br />payments correctly must be addressed. <br />The Department of Finance, Real Property Tax Division bills for these special taxes in <br />addition to real property tax. At this time the Kailua Village Business Improvement <br />District is our only district with special taxes, but it is anticipated that the County will <br />have additional districts of both types in the future. <br />In cases where the payment received for outstanding taxes, interest and penalty <br />is less than the full amount due, the Real Property Tax Division must fulfill the <br />parity lien requirements by allocating the partial payment on a pro rata basis for <br />the various outstanding tax types. <br />~~u.~> <br />Comm. No. ~'~7 3 <br />Ref. To: ~~ <br />Ref. Dare SEP~ 1_ 1_ 2 <br />l /au~ui'f CmuNl~ is an espial appor/uni(1~ provider ~md mnployer. <br />