The URL can be used to link to this page

Home My WebLink AboutCOM 1067.004 1996-1998 - I TO: The Hawaii County Council, SUBSEQUENT COMMUNICATION 25 Aupuni Street, Hilo HI 96720 TO MY LETTERS OF 11/17 & 11/20/98 and also of 11/27/98 FROM: Henry A. Ross, P.O.Box 99, Kapaau, HI 96755, Phone 889-5587 RE: Free tax sifts of agar. $214.000 and $327.000 to PRUDENTIAL TIMBER by the County TAX REVIEW BOARD handdelivered 28 December 1998 Dear County Council members, CORRECTED COMMUNICATION When I checked about 2 weel,s ago I noticed that you have a communication from rrie, dated 17 November 1998 and numbered 1067.01 consisting of 2 pages THAT IS NOT A COPY OF THE ORIGINAL LETTER THAT I FILED WITH THE COUNTY CLERK ON 17 NOVEMBER 1998, OF WHICH I RETAIN MY OWN CLOCK-STAMPED COPY IN MY OWN FILE. MY ORIGINAL LETTER TO YOU HAS BEEN MIS-FILED SOMEWHERE ELSE. IT HAD SEVEN EXHIBITS ATTACHED TO IT. MARKED "A" THROUGH "G" WITHOUT WHICH MY LETTER IS USELESS. I AM THEREFORE FIUNG IT AGAIN AND ASK YOU TO PUT IN PLACE OF MY COMMU- NICATION 1067.01 WHICH IS THE SAME LETTER WITHOUT THE EXHIBITS, SO ALL LETTERS ARE THEN IN THE RIGHT SEQUENCE. IF THAT IS NOT POSSIBLE PLEASE NUMBER THIS 1067.04 OR WHICHEVER NUMBER IS OPEN AT THE END. I SHALL VERIFY IF ALL OF YOU RECEIVE THE COMPLETE COMMUNICATION BEFORE THE NEXT FINANCE COMMITTEE MEETING AS THE MATTER IS TOO IMPORTANT TO PASS OVER. THANK YOU FOR YOUR ATTENTION 000u& No, /06Z 0 !Ge Ne. Fi N_ list. gpr're - Fc. Rd. 1. JAN S 1989 TO: The Hawaii County Coun-ilji`C~_71wED 25 Aupuni Street, Hilo hi 96720 FROM: Henry A. Ross, P.O.BO~k J 17 Pn 12 1 ° 3 i - Kapaau, HI 96755, Phone 889-5587 CGF r _ RE: Free ift o a r 21 * tb peiwrm TIMBER b the Cou ntv TAX R ~i handdelivered 17 November 1998 1 am attaching 2 local newspaper articles of 1 November 1998, (see Exhibit A) and have to tell you that I did not see the West Hawaii Today article until November 10, when I started inquiring about this strange phenomenon. I found a letter of 17 September 1998 from S. Kalani Schutte to Corporation Counsel (CC) inquiring about ASSESSMENT OF AGRICUL- TURAL LANDS and an answer from CC to Schutte, dated 28 September 1998, both of which are also attached as Exhibits B & C. Meanwhile I had been orally informed by Harry Takahashi, the Finance Director. that Kalani Schulte as Deputy Finance. Director (in the Property Tax Division) could make bir Aing deci- sions in property tax matters such as assesments and credits without consulting him. The origin of the 2 attached pages to Schutte's letter is unknown and not indicated. And CC answer is not a bindino opinion. In effect CC bases his explanations on case authorities from other states without first laying a foundation that these states have the same tax laws as this County has and can only be seen as an illustration, how other states treat certain matters. Furthermore Corporation Counsel Is only an advisor in this matter and cannot be used as decision maker by either the Property Tax Division, the Tax Review Board or the County Council. For a big tax giveaway like this the public wants to know whether there are any kick-backs and to whom. Obviously there is something wrong if this can pass without council scrutiny. It is obvious, as I will point out, that this give away is illegal and there seem to be insufficient controls in matters like this and too much discretion for the people who handle it, who even disregard their own rules of procedure and the laws. The advisory letter from CC. was heavily leaned upon by the Tax Review Board, which made this illegal deci- sion of almost a quarter million dollars give away without proper back-up and and I repeat a metaphor, that I have previously used for situations like this: when you drive a car and are aooroachina a red lioht and Your attorney sittina next to you says You can drive throuah that red lioht. the coo down the road stopoina you will issue the ticket to YOU and not to your attorney. The decision of the review board is spread out over about 65 TMKs (last year about 135) and as 1 had to pay $1.00 per page, which I cannot afford I only attach one copy as example (see Exhibit D) of what happened, totally adding up to about $214,000 in tax credits. The county practice as used heretofore was that in a case like this a tree (sapling) has to be in the ground before it amounts to "cultivation" and that is what the original assesment was based on. Then Prudential Timber comes and says: not so, we have to do some work like killing weeds etc. and they show a big map, not relating to tax key numbers, of what they claim they are doing and the Tax Review Board did not even get a copy of that map or any other documentation, while the assessors as I was told could not even find their way to verify what areas were planted and which not. The deal was practically dictated by Prudential Tim- ber during the board hearing and the Property Tax Division informed me that the Tax Board accepted it all as presented without checking on anything at all. rh_sTax Review Board does not have a secretary, an(' has never kept any minutes of their meetings and hearinas and thereby violated the Sunshine Law. Section 92-9 HRS. According to its own rules (attached as Exhibit E) it has only one regular meeting per year, which is announced in the paper. It then later holds hearinas that are all special meetinas as per the County Charter, section 13-20, that must be specially announced for the public by newspaper or radio. AND THE AGENDAS MUST BE POSTED ON THE COUNTY BUILDING BULLETIN BOARD. NOTHING OF THAT WAS EVER DONE, only the parties that were involved aot a written notice of these hearinas. The Charter states in 13-20(d) that any business conducted during meetings that do not conform to the above notifications SHALL BE NULL AND VOID. So the Prudential Timber decisiodi by the TAX REVIEW BOARD is null and void. The attached copy of one of the appr.65 decisions (Exh D) was signed by the Board Chair- man on 13 November 1998. and the County has 30 days to appeal it to the State Tax Court. CORPORATION DOES NOT WANT TO APPEAL IT, AND SHOULD BE CALLED IN TO EXPLAIN WHY NOT. THERE IS NOT MUCH TIME TO FILE AN APPEAL TO TAX COURT of this illegal decision. THE FINAL DATE IS 12 DECEMBER and the last Council mee- ting to make a decision is the December T. 1998 one. There is no commmittee meeting except this one before the full council meeting. ff nothina is done there noes $214. 000 of taxpayers' money out the window and it sets a bad precedent for the next 30 veers. Exhibits F & G are agendas for the Prudential Timber special meetings, that were sent to the parties only. They were never publicly announced in any way or form. These were thus ille- gal under the Sunshine Law and the County Charter. The decisions made are null and void. The workshop of August 6. 1998 re forestry products. that was attended by the mem- bers of the Board of Review, as indicated on pane 3 of its 1998 Annual Report. (see your Finance Committee Communication No. 1067 on today's aaenda. is a SPECIAL MEETING of the Tax Board under the Sunshine Law and the County Charter and IT WAS NOT ANNOUNCED to the public: another violation of law, that certainly had a bearing on the subject of this letter. I hereby request that this Council take the necessary steps for an appeal to State Court and that it do so in time lest it also be held responsible for these flagrant violations of law. 2 PruTimber ....Taxes droppedlor'Big •Islandforost'I~hirls and taxes From Page acre, cutting the t half to lands is about $ . said. "It's higher er than on the main- Per acre, said Deputy Finance ce The appeal saved saved PruTimte- land, but it's in the ballpark. It was Director Kalani Schutte. roughly $18,000 in property Lw,_. owered important to us that forestry is an The initial assessment of on Ka'u lands. agricultural use, and we are will- PruTimber's Hamakua lands was The board reviewed past uses c: By STEPHEN PARKER ing to pay our fair share of taxes." $38.8 million; the revised assess- the Ka'u parcels and determin`~ Y hoot 16,000 acres of ment was $17.33 million, Waldo forestry to be the "highest and bes: West Hawaii Today said use for those particular land. Prudential Timber will a PruTimber lands in Hamakua are roughly $236,700 less for property plantable. In addition, PruTimber Taxed at 1 percent of assessed Celler and Waldo said. taxes than initially : assessed, leases about 4,000 acres of gulch value, PruTimber Will pay Cellier applauded Real Proper because the county has'rbduced the lands and 4,000 acres of conser- $173,300 on those lands. That is Tax Division assessors for spec- taxable value on its Hamakua lands vation lands in Hamakua, Waldo $214,700 less in taxes than previ- ing time in the field research:. and an appeals board has lowered said. ously assessed the Big Island's fledgling dm-, Ps The county initially assessed In Ka`u, PruTimber lands were industry. taxes on its Ka'u lands. some workable Hamakua parcels assessed at about $4 million. But The county asses::= the Real Property Tax Board of PruTmber's unplantable agn . c-.- Hawaii County sent PruTimber at market value because they were revised assessments for its cultivated but not yet planted But Review dropped that to roughly tum lands at $1004300 per Ti: Hamakua parcels over the last the Real Property Tax Division $2.2 million on appeal. Map Key, or parcel for taxing p r- three weeks in response to the reassessed those lands at $500 an Property tax to be paid on those poses. company's request for reconsidera- - lion, said Forest Solutions finance r manager Anitra Waldo. Forest Solutions is a private con- sulting cot,., :any owned by Guy `~l L5 f ~(!%h ivl Cel'ier, wbj also manages the PruTimber projects on the Big Island. Prudential Timber's tax bill cut PruTimber leases about 24,000 acres between Waipio Valley and 6 2~ A settlement reached last week between the county and Prudential the Wailuku River and another Timber has lowered the forester's annual tax bill by $207,000 for 5,000 acres in Ka'u from land it leases along the Hamakua Coast. Kamehameha Schools Bishop Prudential, for the third year in a row, appealed the value the coun- Estate. All parcels are leased for ty assigned to 25,000 acres located between the Wailuku River and eucalyptus tree plantations, but Waipio Valley. some acreage has not yet been The dispute was based on the difference between the $500 per planted. acre value for land in agriculture use and a much higher market val- The county's revised assessment ue assigned to other property not being cultivated. of PruTimber lands was based in The county recently expanded its definition of cultivation to val- part on a written opinion from ue land that is being prepared for crops the same as property that Corporation Counsel Richard is producing agricultural products. Wurdeman. The opinion also may Due to the new definition, the county settled with Prudential by benefit Big Island farming projects agreeing to the $500 fee for most of its land, while maintaining mar- other than forestry, Cellier said. ket values for other parcels that have not yet been prepared for plant- Wurdeman's opinion applies ing, said Wesley Takai, the county's East Hawaii supervising court precedents from Maryland appraiser. and Nebraska in defining when Prudential's original tax bill was $380,000 and its revised land is considered "cultivated." " assessment equates to a yearly bill of $173,000, said Anitra Wal- when Land is there is considered evidence of a 'cultivated' use do of Forest Solutions, the company that serves as Pmdential's farm- having been applied to further crop ing manager. production or to improve the land "It's not a clear win for us," she said. "It's a mixed bag." for the purpose of crop produc- Waldo praised the county's Real Property Tax Office for accept- tion," Wurdeman states in the opin- ing the expanded definition of agricultural cultivation, yet still com- ion, plained of relatively high tax rates. v Cellier and Waldo said the deci- "We're still paying more taxes than we would anywhere else in sion allows land assessment at the the country," Waldo said. agriculture/forestry rate of $500 per acre once plowing has begun acid work on the land continues e within the calendar year. U T ' "We feel it's reasonable;'Cellier I /~f?n 1 t l D t' ~ E' ~ S It ~,L, d/ See TAXES: r-71 ( 47 j ~~r ~(i Page BA ~ r 'trwti RECD; vFG Stephen K. Yamashiro Mo o, Harry A. Takahashi S8 Sip 18 All I g Chutte CORPvn^ •l, „ Depat~ k/~r tLIIllttfV II ~2If112ttt BYCOUt`7~ UUidSEL tiyqu DEPARTMENT OF FINANCE REAL PROPERTY 865 Piilsni Stran • Hilo. Hawaii %7204679 Fax (808) %1-8415 Avpraiten (808) 9618354 • acriol (808) %18201 Collection, (808) 9618282 September 17, 1998 TO: RICHARD WURDEMAN, CORPORATION COUNSE FROM: S. K. SCHUTTE, DEPUTY FINANCE DIRECTO SUBJECT: RULE #7, ASSESSMENT OF AGRICULTURAL LANDS Please define the interpretation of Ag lands as it relates to "actually in cultivation". If an owner, or lessee of agricultural lands makes an effort to prepare the land in order to fulfill his intent to use the land for an agricultural use, should that person be allowed agricultural use from the originating date of the lease? Is it the effort or the extent of the effort that should be considered when deciding actual agricultural use? cc H Takahashi G. Kiyota B. Davis (1) The term "agricultural use" shall mean lands actually put to agricultural use adhering to acceptable standards to produce crop, specific livestock including ranching use. Actually put to i agricultural use shall deemed to be when crr~s are actually in cultivation, and farm management efforts such as weed or pruning control, plowing, including housing, fencing and water facilities for livestock and pasturing of animals are clearly evident. The term "agricultural use" does not include nor apply to areas used primarily as yard space, setbacks, or open landscape associated with residential use planted wiEh fruit and ornamental trees, flowers, and vegetables primarily for home use. (2) The term "agricultural use value" shall mean the value for assessment purposes determined by the director for lands being put to any agricultural use. (3) The term "conversion" shall mean (i) the government approved subdivision of agricultural land into parcels of five (5) acres or less or (ii) a land use district reclassification from agricultural to an urban or rural district where such change is initiated by ocher than a governmental agency. (4) The term "deferred" tax shall mean that recapture tax imposed by Section 7.6 upon the owner of agricultural lands assessed according to its agricultural use when the land is changed in its use designation by the authorized state agency to an urban or rural use district or when such land# are subdivided into parcels of five (5) acres or less. (S) The term "director" shall mean the county director of finance or the director's designated representative. (6) The term "fair agricultural lease rent" shall scan the lease reutai determined by the director as the reasonable lease rent paid in the open market for comparable agricultural land leased for agricultural use. (7) The term "fulfills all the requirements of the dedication" shall mean that the owner, or successor to the owner if such be the case, shall hew complied with all of the terms, conditions or restrictions of the dedication for the minimum period of the dedication. (8) The term "homesite" shall mean that portion of the land which is used for residential purposes, including the land upon which the house is located. together with all accessory buildings and the land designated to be the yard space. (9) The term "land use district" shall mean the urban, rural. conservation and agricultural districts classified and established by the Land Use Commission of the State of Hawaii pursuant to Chapter 205 of the Hawaii Revised Statutes. 2 09/25/98 14:54 TX/RR V0.9416 P.002 (3) Record the assessed value of the land (i) in its highest and beet use and (11) in its agr.ieultural use on the appropriate records. (4) Sax the land according to its agricultural use assessment. (b) For portion of land parcels declared to be "unusable or unsuitable:" the director shall, (1) Classify and determ;'nt the assessed value of the land according to its highest and best use. (2) Record the assessed value so determined on'the appropriate records accessible to the public. (3) Make no current property tax assessments until conversion has occurred or the land is put to any use. (c) When lands within the agricultural district are not put to any agricultural use, including any portion of the land being used as a / homesite, such lands shall be assessed at their highest and best use 1 based upon comparable values of similar lands being put to similar uses as reflected in the market. (D) When the land is reclassified to an urban or rural district, the director sNalls. (1) Note the date of reclassification on appropriate records. She effective data of reclassification is the date of the decision and order by the Land Use Commission. (2) Send a "Notice of Deferred Tax Assessment" to the taxable owner. The deferred tax payment say be extended provided the conditions for the extension are mt. (3) Where the agricultural use continues, the land shall continue to be assessed at Its agricultural use for a period of three (3) years or until davelopuent of the land to its urban or rural use is initiated, whichever should first occur. Sec. 7.5 Valuation considerations. (a) The agricultural use value of lands classified and used for agriculture shall be based upon the special considerations as provided in Section 19-53(f)(1), Article 7, Chapter 19, Hawaii County Code 1983. Whenever such data are unavailable or are iuedegaate for the director to determine the agricultural use value, the director shall make a determination based upon the fair agricultural lease rent of comparable land, whim may be in other agricultural uses, as income imputed to land and capitalisad into value. (b) The income approach to value shall be used, as far as possible, to determine agricultural use values. 4 09125/9B 14:54 TX/RX N0.9416 P.003 ~~ra Stephen K. Yamashiro Richard Wurdetnan Mayor corporation counsel ?1• daunfg of (3"Rttfiraii OFFICE OF THE CORPORATION COUNSEL 101 Aupani Street, Suite 325 • Eiilo, Hawaii %7204262 • (808) 961$251 • Ra 1808) %14622 28 September 1998 TO: S. KALANI SCHUTTE Deputy Director - Finance FROM: RICHARD D. WURDEMALNI-Z~41 Corporation Counsel SUBJECT: RULE #7 - ASSESSMENT OF AGRICULTURAL LANDS The Hawaii County Code, at Section 19-53, requires that when determining the value of lands used for agriculture, consideration be given to several factors, including the nature of the "actual agricultural use". In interpreting this Section, Rule 7 of the Rules and Regulation of the Direction of Finance defines actual agricultural use as when: ...crops are actually in cultivation and farm management efforts such as weed or pruning control, plowing, including housing, fencing and water facilities for livestock and pasturing of animals are clearly evident. Thus it can be seen that two separate elements are required to qualify; cultivation gad evidence of farm management efforts. The difficulty with this definition is that one element "actually in cultivation", is not further defined. "Cultivation" has traditionally been defined as being the plowing and preparation of land for crops, or the raising of something that grows from the land, besides grass, Rickey v. Miller, 177 SW2d 255, (Tex 1944), or to till, prepare for crops, manure, plow, dress, sow and reap. Paulson v. Regis, 77 NW 2d. 33 (Iowa 1956). This definition was incorporated in a now Co S. Kalani Schutte 28 Sep'ember 1998 Page 2 superceded Federal reg-lation requiring that to qualify as "cultivation" for purposes of homesteading; it must be shown that the soil was broken, planted, or seeded for a crop other than native grasses. Ng tt v. U.S., 828 F. 2d. 1405 (9th Cir 1987). Allowing once cultivated land to revert to a natural state is not cultivation. Snow v. Snow. 75 A 881 (NH 1910). By this traditional definition, cleating of trees and making fit for grazing, since those activities do not involve plowing or preparing for crops, is not cultivation. U.S. v. Neimeyer. 94 F. 117 (E.D. Ark. 1899). Although the requirement that cultivation involve the turning of earth represents the majority view, other cases have given the word a broader definition. In Erskine v. Board of Regents, 104 NW 2d. 285 (Neb 1960), the court deemed soil conservation programs which involved terracing, and the planting of grass to be cultivation. In distinguishi g their holding from the traditional view, they said: It is our conclusion that a good state of cultivation as used in the will is synonymous with good husbandry. It includes good management and care, and usually, but not always, implies the planting of annual crops. The terracing of lands, the preparation of seed beds, the application of fertilizers, and the harvesting of crops, whether annual crops or perennial grasses such as brome grass and alfalfa, is a cultivation of the land within the meaning of a `good state of cultivation' as used in the will. The plaintiffs assert that to cultivate land means to stir or turn the soil annually and that the .planting of non-native grasses is violative of the condition. The evidence indicates that the word cultivation does have such a collequial (sic) usage. But the field of science in agricultural indicates a much broader meaning. It connotes a directed use of land as contrasted to its use in its natural state. So defined, the planting of grasses for the purposes heretofore detailed is a cultivation of the land. The evidence is clear that under this definition the farm has been maintained in a good state of cultivation. Itbid at 290. The Maryland Court in Howard County v. Carroll. 526 A 2d. 996 (Md 1987) reached a similar conclusion. There they found that despite the many cases which limited the meaning of "cultivation" to the tilling of land, that,for purposes of their statute, the word encompasses the bestowal of labor upon the land to further or improve crop production. 1W at 1001. A rule of strict construction applies in tax cases and all ambiguity should therefore be resolved in favor of the taxpayer. Matter of Fasi. 63 Haw 624 (1981); In Re Aloha Motors Inc.. 56 Haw 321 (1975). Until such time as Rule #7 can be amended to reflect a more accurate definition of ~j S. Kalani Schutte 28 September 1998 Page 2 "cultivation" or until the senseless assessment of agricultural land by use, rather than market value beti ended; it is recommended that the broad Maryland/Nebraska definition be applied. That is, land is considered "cultivated" when there is evidence of a use having been applied to further crop production or to improve the land for the purpose of crop production. RDW:bre1 assessag corm P-32 COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW In The Matter of The Tax Appeal Of Tax Map K-y 3-5-002-004-0000 PRUDENTIAL TIMBER Case No.: 423 Present : Yes DECISION. Having heard the above entitled appeal and determining the facts as stated below, it is hereby determined that the value of the property as of January 1, 1998 is: Building $ 0 Land $ 52,900 Exemption $ 0 Total $ 52,900 Upon consideration of all the facts before the Board, the Board finds that: THE DIRECTOR'S ASSESSMENT IS AMENDED FOR THE FOLLOWING REASON: Evidence presented by the taxpayer demonstrates that :he assessment should be lowered. The amended assessment is shown above. B. The property was over assessed by more than 20 percent of the fair market value. The amended assessment is shown above. C. The method of assessment or the application of the method demonstrates that there was an error. The amended assessment is shown above. D. Evidence presented by the taxpayer demonstrates that taxpayer is entitled to and qualified for the applicable exemption. E. Evidence presented by the taxpayer indicates that a partial amendment is warranted. The amended assessment is shown above. [X] F. Other: In cultivation G. NOTE: The amended assessment, as determined by the Tax Board of Review, is only applicable to the year in which an appeal was filed. The values are subject to chap in subsequent years. I0'J. 1 3 1998 Decision Filed h - man, Tax Board of Review I hereby certify this to be a true and correct copy of the original document which is on file in the office of the Director of Finance, County of Hawaii, Real Property Tax Division. Date RUV. 1 3 1998 ` For Di ecto of Fince Further right of Appeal. (1) Within 30 days after this decision has been filed, the taxpayer or the County may appeal to the Tax Appeal Court, and (2) Within 30 days after the decision of the Tax Appeal Court, thtaxpayer qr th Cry ity may appeal to the Supreme Court. State of Hawaii. ^L /Y' DF-RP P38 'ARTMENT OF FINANCE (REV 6/88) REAL PROPERTY TAX DIVISION COUNTY OF HAWAII 865 PIILANI STREET HILO, HI 96720 AMENDED NOTICE OF PROPERTY ASSESSMENT TMK: 3-5-002-004-0000 DATE: 11/13/98 OWNER: *B P BISHOP ESTATE YEAR: 1998 LAND CLASS: 5 LAND AREA: 106.21000 A TYPE: B CASE N 423 ORIGINAL VALUATION EXEMPTION NET TAXABLE TX RATE TAXES BLDG 8.500 LAND 308200 308200 10.000 3082.00 TOTAL .108200 308200 3082.00 AMENDED VALUATION EXEMPTION NET TAXABLE TX RATE TAXES BLDG 8.500 LAND 52900 52900 10.000 529.00 TOTAL 52900 52900 529.00 PENALTY OTHER NET DECREASE 2553.00 DEPOSIT -15.00 NOTE: BOARD OF REVIEW DECISION LAND VALUE CORRECTED. IN CULTIVATION. IF YOU DISAGREE WITH THE BOARD'S DECISION, YOU MUST APPEAL TO THE TAX APPEAL COURT WITHIN 30 DAYS FROM THE DATE OF THIS NOTICE. PRUDENTIAL TIMBER ATTN: GUY CELLIER P O BOX 40 11/13/98 HONOKAA, HI 96727 ASSESSOR DATE RULES OF THE BOARD OF REVIEW COUNTY OF HAWAII j~ Table of Contents I Pa4e Rule 1. Definitions Rule 2. Time and Place of Meeting Rule 3. Quorum Rule 4. Appearance and Practice Before the Board Rule 5. Filing of Papers Rule 6. Commencement of Appeal Rule 7. Notice of appeal Rule 8. Notice of Fearing of Appeals Rule 9. Computation of Time Rule 10. Continuances or Extensions of Time Rule 11. Service of Papers Rule 12. Subpoenas Rule 13. Fees Rule 14. Docket Rule 15. Forms Rule 16. Request for Information Rule 17. Request for Repeal, Adoption, or Amendment of Rule Rule 18. Request for Declaratory Ruling Rule 19. Privacy y`; RULES OF THE BOARD OF REVIEW OF THE COUNTY OF HAWAII, STATE OF HAWAII, RELATING TO PROCEDURE AND FORMS TO BE USED The Board of Review of the County of Hawaii hereby promulgates the following rules relating to procedure and forms. RULE 1. Definitions. 1.1. "Board' means the Board of Review for the County of Hawaii, whose address is Hawaii County, Real Property Tax Office, 865 Pitlani Street, Hilo, Hawaii 96720, and "chairman" means its chairman. 1.2. "Taxpayer" or "appellant" means the person taking an appeal to the Board under the provisions of ordinance 613 of the Hawaii County Code of 1975, as amended. 1.3. "Director" means the Director of Finance of the County of Hawaii or his authorized subordinate. RULE 2. Time and Place of meeting. j 2.1. The Board shall hold its regular meeting annually at the Waiakea Recreational Cente: or other public place at 9:30 a.m. on the second Wednesday of March. RULE 3. Quorum. 3.1...The,Board:shall not transact any business unless o,quorum.is.present. The presence of,three Board members, who are eligible to act on the matter before the Board, shall constitute a quorum. The concurrence of three Board members shall be necessary to make any action of the Board valid. RULE 4. Appearance and Practice Before the Board. \ 4.1. Any individual taxpayer may appear for himself before the Board. 4.2. The following persons may appear in a " representative capacity before the Boards (a) attorneys at law duly qualified and entitled to practice before the supreme Court of the State of Hawaii; (b) a bona fide officer, partner, or full time employee of an individual firm, association, partnershp, or corporation duly authorized to appear for such individual firm, association, partnership or corporations (c) a person representing an immediate member of his family; i (d) the director or any other representative of the directors and (e) any other person approved by the Board. i I 4.3. All persons appearing in proceedings before the i Board in a representative capacity shall conform to the standards of ethical conduct required of attorneys before the courts of Hawaii. If any such person does not cb..form to such standards, the Board may decline to permit such person to appear in a representative capacity in any f, proceeding before the Board. I' ' 4.4. No former employee after severing his employment with the department of finance or ttie department of corporation counsel way appear in a representative capacity in a proceeding involving a tax appeal matter which he has investigated or passed upon while in such employ. 4.5. No former employee of the department of finance shall at any time after severing his employment with the department appear, except with the written permission of the department, as a witness on behalf of other parties in a proceeding involving a matter which he has investigated or passed upon while in such employ. I RULE 5. Filing of'Papers. 5.1. Papers required to be filed with the Board shall be deemed filed ,non actual receipt by the chairman of the Fnard or the director accompanied by proof of service upon parties required to be served. 5.2. The notice of appeal to the Board and the decision of the Board on each appeal decided by it shall be filed with the director., RULE 6. commencement of Appeal. 6.1. An'appeal'to the Board is taken by filing a written notice of appeal with the director on or before the date fixed by law for the taking of the appeal''and the deposit of costs of $3 for each`' appeal. 6.2. 'An sppsaV to'the'Board shall be deemed to have been taken,in'time if the notice thereof shall have•been'deposited in the mail, postage prepaid, properly addressed to the director, on or before said date. RULE 7. Notice of Appeal. 7.1. The notice of appeal shall (a) identify the assessment involved in the appeal,•(b) state the JIM grounds ofobjection to the assessment, and (c) be signed by the taxpayer or his duly authorized representative. 7.2. The notice shall, in addition, state that the appeal is from the assessment of the total property value and shall specify whether the evaluation of the land, building, or both, are in dispute. In the event the appeal involves the disallowance of a claim for exemption the notice shall identify the exemption claimed. i 7.3. Failure to comply with the provisions of 7.1 and 7.2 of this rule shall be qrounds for dismissal of the appeal. 7.4. Any notice of appeal may be amended at any time prior to the Board's decision, provided the amendment (a) does not substantially change the dispute or (b) does not lower the valuation :claimed. RULE 8. Notice of Hearing of Appeals. 8.1. In any appeal, all parties shall be served with a notice at least 5 days before the date set for i the hearing of the appeal. The notice shall a.C.`Ititc state the time and place of the hearing. RULE 9. Computation of Time. 9.1. In computing any period of time prescribed or allowed by these rules, by order of the Board or by any applicable law, the day of the act, event, or default after which the designated period of time begins to run is not to be included. The last day of the period so computed is to be included, unless it is a Saturday, Sunday or a legal holiday for the Board, in «Vich event the period runs until the end of the -.ext day. When the period.of time prescribed or allowed is:-less khan seven days, intermediate Saturdays, Sundays and legal holidays for the Board shall be excluded in the computation. RULE 10.. "Continuances or Extensions of Time. 10.1. Any party 'desiring a continuance of a hearing shall, immediately upon receipt of notice of the hearing, or as sbon`thsresfter as facts requiring such continuance. come"to his knowledge, notify t' 'the'chairman.I w iting,of his desire, stating in detail the:reasons for requesting the continuance. The chairman, in passing upon a request for continuance, shall consider whether such request was promptly and timely made. For good cause shown, the chairman may grant such a continuance. The chairman may at any time order a continuance on his own motion. 10.2. Whenever a party has a right or is required to take action within the period prescribed or allowed by the Board, the chairman may (a) before the expiration of the specified period, with or without notice, extend such periods or (b) upon good cause shown, permit the act to be done after the expiration of the specified period. RULE 11. Service of Papers. 11.1. Except as otherwise provided by law, the Board shall cause to be served all ordera, notices and other..'papers issued by it, together with any other papers 'which it is required by law to serve." Every other paper shall be served by the party filing it. 11.2. The decision of the Board shall be served by the director by delivering a certified copy thereof to the taxpayer or by mailing the copy addressed to his last known place of residence and by serving an additional copy to counsel or representative of record. All other papers served by either the Board or any party shall be served upon all counsel of record at the time of -such filing and upon parties themselves when not represented by counsel. 11.3. Service of papers shall be made personally or, unless otherwise provided by law, by mail. 11.4. Service by mail is complete upon mailing. RULE 12. Subpoenas. 12.1. Every subpoena shall state the name of the Board and the title of the proceeding, if any, and shall command the person to whom it is directed to attend and give testimony or produce designated books, documents or things under his control at a specified time and place. ' I 12.2. Upon application of counsel or other representative authorized to practice before the Board for any party to an appeal, there shalt be issued to such party subpoenas requiring the attendance and testimony of witnesses or the production of evidence in such proceeding. The Board may issue subpoenas to parties not so represented upon request or upon a showing of general relevance and reasonable scope of the testimony or evidence sought. 12.3. Service of a subpoena shall be made as provided by law. RULE 13. Fees. 13.1.•Witneeees summoned before the Board shall be paid by the party at.whose instance they appear the l same fees and mileage that are paid to witnesses in any civil cause in any court of the State of Hawaii. RULE 14. Docket. 14.1. The Board shall maintain a docket of all appeals, and each appeal shall be assigned a number. 14.2. The name and address of each person making an appearance in a representative capacity shall be noted in the docket. RULE 15. Forme: 15.1. Forms of notices of appeal are available in and may be obtained from the office of the director. RULE 16. Request for Information. 16.1. Any member of the public may obtain information about the Board or make submittals and requests to the Board. 16.2. All requests and submittals shall he written and addressed to the Board. 16.3. The Board shall respond in writinq to all requests and submittals within 90 days after receipt of same. RULE 17. Request for Repeal, Adoption, or Amendment of Rule. 17.1. Any person may petition the Board to adopt or repeal any of these rules. J7.2. The petition must be in writing and set forth the reasons supporting the adoption, amendment, or repeal of any of these rules. 17.3. The petition shall be mailed to the Board at its address. 17.4. Within 30 days after the Board receives such a petition, it shall, in writing, either deny the petition setting forth its reasons for denial or initiate proceedings in accordance with HRS 91-3 for the.adoption, amendment, or repeal of the rule. RULE 18. Request for Declaratory Ruling. 18.1. Any person may petition the Board for a declaratory order as to the applicability of any statutory provision, rule, or order of the Board. 18.2. The petition shall be written and clearly set forth the reasons necessitating the declaratory order and clearly set forth the circumstances to which the rule, order, or statutory provision is being applied. RULE 19. Privacy. 19.1. The Board shall make accessible.to•any person, personal records, as defined in HRS 92E, that pertain to the person] provided that the limitations which pertain to the granting of access to personal records as set forth in HRS 92E shall be applicable to the Board. 19.2. Any person may make a request to the Board for access to a personal record that pertains to that person. The request shall be written, delivered to the Board at its address, and must clearly describe the personal record to which the person requests access. 19.3. The Board shall follow the procedure for granting r or denying access to personal records as set forth in HRS 92E. 19.4. The Board shall not disclose or authorize the disclosure of any personal record other than to the.individual to whom it pertains except as authorized by HRS 92E. I Effective Date: These rules sl'.aII hr•rnar- of i,rct.Iv,- 10 days after filing with the Office of the rnunty Cl~ County of Hawaii, State of Hawaii. T, a Board of Review of the County nt !v a i i ; ;tti tr :.f Hawaii, adopted these rules on the ay <•f _ 1982. BOP. Pn OT' REV I F:4: , COUNTY OF li~h.'AI l Tts Ch,,irman Notice of Public llearin P',w.ai i best Hawaii Today, Parch 22, Lratl')_. I Date and Place of Public 'Tearing r,r,r.i.l 14, 11Q?, ;!t Naiakea Recreation Center, 1.624 .,t:n D!rc'rll:e 811( , Hawaii, and April 27, 1982, at Kona Hawaii. APPROVED: APrriOV rl;: MAYOR C. NC L .HAIRbA1 41i+ljJ Jun 2 9 1962 August 4, 1982 J DATE UATE APPROVED AS TO F0R14 AND LEGALITY: JOHN A. WAGNER O PUTY CORPORATION COUNSEL. COUNTY OF HAWAII DATE: JUN 251Y82 I hereby certify that the foregoinu rules were received and filed in the Office of the County Clerk this 4th day of August , 1982. COUNTY oJ~1r s; rM Stephen K. Yamashiro Harry A. Takahashi Mayo+ , ; Dvemor ~~i~t •..fyt~ S.K. Schulte Depute (9IILITCf? of ~tIflT2ItT DEPARTMENT CAF HNANCE-REAL PROPERTY TAX 865 Piilsni Street - Hilo, Hawaii 9920-4679 - Fax (808) %1-8415 Appraixn (808) 961-8354 - Clerical (8081%1-8201 - Colle ions (808) 961-8282 TAX BOARD OF REVIEW NOTICE OF MEETING DATE: September 30, 1998 TIME: 8:00 A.M. PLACE: REAL PROPERTY TAX OFFICE -CONFERENCE ROOM AGENDA 1. Call to Order, Chairman Jesse Manlapit 2. Tax A peal Case Hearings TIME CASE NO CLAIMANT 815 AM 16 JUDD,SARVAHARA 830 AM 529 MARLOW,JOHN 8:45 AM 313 COO&VALTA 9:00 AM 525 BEAUPARLANT,JAMES 9:30 AM 254 LONGS DRUG STORES,CALIF.,INC 9:30 AM 303 HO RETAIL PROPERTIES I LTD 930 AM 289 HO RETAIL PROPERTIES I LTD 930 AM 261 LONGS DRUG STORES - R GETZ 9:30 AM 296 HO RETAIL PROPERTIES I LTD 930 AM 262 LONGS DRUG STORES CALIF.,INC 930 AM 300 HO RETAIL PROPERTIES I LTD 930 AM 249 LONGS DRUG STORES,CALIF. INC 930 AM 251 LONGS DRUG STORES,CALIF. INC 9:3D AM 253 LONGS DRUG STORES,CALIF. INC 10.30 AM 616 CENTRAL PACIFIC BANK 1030 AM 639 WAIIEA COUNTRY CLUB INC 10:30 AM 694 KONA VILLAGE ASSOCIATES 1030 AM 697 CENTRAL PACIFIC BANK 1030 AM 817 KONA COUNTRY CLUB INC 10.30 AM 818 KONA COUNTRY CLUB INC 1030 AM 819 KONA COUNTRY CLUB INC 10:30 AM 820 KONA COUNTRY CLUB INC 10:30 AM 345 OTAKA, INC 10.30 AM 346 OTAKA, INC 1030 AM 821 KONACOUNTRY CLUB INC 1030 AM 822 KONACOUNTRY CLUB INC 10:30 AM 823 KONA COUNTRY CLUB INC 10 30 AM 824 KONACOUNTRY CLUB INC e Pam 'w A TIME CASE NO CLAIMANT 10:30 AM 348 OTAKA INC 1:00 PM 400 PRUDENTIAL TIMBER 1:00 PM 401 PRUDENTIAL TIMBER 1:00 PM 402 PRUDENTIAL TIMBER 1:00 PM 403 PRUDENTIAL TIMBER 1:00 PM 404 PRUDENTIAL TIMBER 1:00 PM 405 PRUDENTIAL TIMBER 100 PM 405 PRUDENTIAL TIMBER 100 PM 407 PRUDENTIAL TIMBER 1:00 PM 408 PRUDENTIAL TIMBER 100 PM 409 PRUDENTIAL TIMBER 100 PM 410 PRUDENTIAL TIMBER 1:00 PM 411 PRUDENTIAL TIMBER 100 PM 412 PRUDENTIAL TIMBER 100 PM 413 PRUDENTIAL TIMBER 1:00 PM 414 PRUDENTIAL TIMBER 100 PM 415 PRUDENTIAL TIMBER 1:00 PM 416 PRUDENTIAL TIMBER 1 00 PM 417 PRUDENTIAL TIMBER 100 PM 418 PRUDENTIAL TIMBER 1:00 PM 419 PRUDENTIAL TIMBER 100 PM 420 PRUDENTIAL TIMBER 100 PM 421 PRUDENTIAL TIMBER 1:00 PM 422 PRUDENTIAL TIMBER 100 PM 423 PRUDENTIAL TIMBER 1:00 PM 424 PRUDENTIAL TIMBER 1:00 PM 425 PRUDENTIAL TIMBER 1:00 PM 426 PRUDENTIAL TIMBER 1:00 PM 427 PRUDENTIAL TIMBER 100 PM 428 PRUDENTIAL TIMBER 1:00 PM 429 PRUDENTIAL TIMBER 1:00 PM 430 PRUDENTIAL TIMBER 1:00 PM 431 PRUDENTIAL TIMBER 1:00 PM 432 PRUDENTIAL TIMBER 1:00 PM 433 PRUDENTIAL TIMBER 1:00 PM 434 PRUDENTIAL TIMBER 1:00 PM 435 PRUDENTIAL TIMBER 1:00 PM 436 PRUDENTIAL TIMBER 1:00 PM 437 PRUDENTIAL TIMBER 1:00 PM 438 PRUDENTIAL TIMBER 1 00 PM 439 PRUDENTIAL TIMBER F TIME CASE NO CLAIMANT 100 PM 440 PRUDENTIAL TIMBER 1:00 PM 441 PRUDENTIAL TIMBER 1:00 PM 442 PRUDENTIAL TIMBER 1:00 PM 443 PRUDENTIAL TIMBER 1:00 PM 444 PRUDENTIAL TIMBER 1:00 PM 445 PRUDENTIAL TIMBER 1:00 PM 446 PRUDENTIAL TIMBER 1:00 PM 447 PRUDENTIAL TIMBER 1:00 PM 448 PRUDENTIAL TIMBER 1:00 PM 449 PRUDFNTIAL TIMBER 100 PM 450 PRUDENTIAL TIMBER 1:00 PM 451 PRUDENTIAL TIMBER 100 PM 452 PRUDENTIAL TIMBER 1:00 PM 453 PRUDENTIAL TIMBER 1:00 PM 454 PRUDENTIAL TIMBER 1:00 PM 455 PRUDENTIAL TIMBER 1:00 PM 456 PRUDENTIAL TIMBER 1:00 PM 457 PRUDENTIAL TIMBER 1:00 PM 458 PRUDENTIAL TIMBER 100 PM 459 PRUDENTIAL TIMBER 100 PM 460 PRUDENTIAL TIMBER 1:00 PM 461 PRUDENTIAL TIMBER 100 PM 462 PRUDENTIAL TIMBER 100 PM 463 PRUDENTIAL TIMBER 1:00 PM 464 PRUDENTIAL TIMBER 1:00 PM 465 PRUDENTIAL TIMBER 1:00 PM 466 PRUDENTIAL TIMBER 1:00 PM 467 PRUDENTIAL TIMBER 100 PM 468 PRUDENTIAL TIMBER 100 PM 469 PRUDENTIAL TIMBER 1:00 PM 470 PRUDENTIAL TIMBER 1:00 PM 471 PRUDENTIAL TIMBER 1:00 PM 472 PRUDENTIAL TIMBER 1:00 PM 473 PRUDENTIAL TIMBER 100 PM 474 PRUDENTIAL TIMBER 1:00 PM 475 PRUDENTIAL TIMBER 1:00 PM 476 PRUDENTIAL TIMBER 1:00 PM 477 PRUDENTIAL TIMBER 100 PM 478 PRUDENTIAL TIMBER 1:00 PM 479 PRUDENTIAL TIMBER 1:00 PM 480 PRUDENTIAL TIMBER TIME CASE NO CLAIMANT 1:00 PM 481 PRUDENTIAL TIMBER 1:00 PM 482 PRUDENTIAL TIMBER 1:00 PM 483 PRUDENTIAL TIMBER 1:00 PM 484 PRUDENTIAL TIMBER 100 PM 485 PRUDENTIAL TIMBER 100 PM 486 PRUDENTIAL TIMBER 1:00 PM 487 PRUDENTIAL TIMBER 1:00 PM 488 PRUDENTIAL TIMBER 100 PM 489 PRUDENTIAL TIMBER 1:00 PM 490 PRUDENTIAL TIMBER 1:00 PM 491 PRUDENTIAL TIMBER 100 PM 492 PRUDENTIAL TIMBER 100 PM 493 PRUDENTIAL TIMBER 100 PM 494 PRUDENTIAL TIMBER 100 PM 495 PRUDENTIAL TIMBER 100 PM 496 PRUDENTIAL TIMBER 1:00 PM 497 PRUDENTIAL TIMBER 1:00 PM 498 PRUDENTIAL TIMBER 1:00 PM 499 PRUDENTIAL TIMBER 100 PM 500 PRUDENTIAL TIMBER 1:00 PM 501 PRUDENTIAL TIMBER 100 PM 502 PRUDENTIAL TIMBER 1:00 PM 503 PRUDENTIAL TIMBER 1:00 PM 504 PRUDENTIAL TIMBER 1.00 PM 575 PRUDENTIAL TIMBER 100 PM 576 PRUDENTIAL TIMBER 1.00 PM 577 PRUDENTIAL TIMBER 100 PM 578 PRUDENTIAL TIMBER 1.00 PM 579 PRUDENTIAL TIMBER 1:00 PM 580 PRUDENTIAL TIMBER 1:00 PM 581 PRUDENTIAL TIMBER 1:00 PM 582 PRUDENTIAL TIMBER 100 PM 583 PRUDENTIAL TIMBER 1:00 PM 584 PRUDENTIAL TIMBER 1.00 PM 585 PRUDENTIAL TIMBER 100 PM 586 PRUDENTIAL TIMBER 1:00 PM 587 PRUDENTIAL TIMBER 100 PM 588 PRUDENTIAL TIMBER 1 00 PM 589 PRUDENTIAL TIMBER 3. Tax Appeal Case Deliberations TIME CASE NO CLAIMANT 4. Adjournment .,v OF N1yy,, Stephen K. Yamashiro Mayo, Harry A. Takahashi • Director S.K. Schutte Deputy ~DLt2tf~1 II~ ~tl~lltlTi DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 Piihni street • Hilo, Hawaii %720.4679 Fax (808) 961-8415 ApMuers (808) 961-8754 • Clerical (808) %1-8201 Colleaims (SW)i%1-8282 TAX BOARD OF REVIEW NOTICE OF MEETING DATE: October 28, 1998 TIME: 8:00 A.M. PLACE: REAL PROPERTY TAX OFFICE - CONFERENCE ROOM AGENDA 1. Call to Order, Chairman Jesse Manlapit 2. Complaint Hearings - Hawaii Island B&B Ac„ociation Board (8:15 a.m.) 3. Tax Appeal Case Hearings - (Prudential Timber - Continuance Cases 400 - 589) (9:00 a.m.) 4. Old Business 5. New Business S. Adjournment Fje A