HomeMy WebLinkAboutORD 1983-057 1980-1984BILL N0. 971
(Draft 2)
COUNTY OF HAWAII - STATE OF HAWAII
ORDINANCE No. 83 57
A BILL FOR AN ORDINANCE TO AMEND CHAPTER 19, AS AMENDED, OF THE
HAWAII COUNTY CODE RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII.
SECTION 1. Purpose. The purpose of this ordinance is to
extend the real property tax exemption, as a tax incentive, to
property owners who [make] install alternate energy improvements,
[such as solar water heater systems,] for energy conservation.
The time limit established by the legislature to claim this
exemption expired on December 31, 1981.
SECTION 2. Section 19-82 of Chapter 19, as amended, is hereby
amended to read as follows:
"SECTION 19-82. Alternate Energy Improvements Exemption.
(a) The value of all [property] improvements in the
County (not including a building or structural
components, except where alternate energy
improvements are incorporated into the building,
and then only that part of the building necessary
to such improvement) actually used for an
alternate energy improvement shall be exempted
from the measure of the taxes imposed by this
[chapter] article [; provided the property
exemption shall be applicable only with respect to
alternate energy improvements which are installed
and placed in service after June 30, 1976, but
before December 31, 1981].
[Application for the exemption provided by this
section shall be made with the Director o.f
Finance.]
[The Director of Finance may require the taxpayer
to furnish reasonable information in order that he
may ascertain the validity of the claim for
deduction made under this section and may adopt
rules and regulations to implement this section.]
(b) As used in this section 'alternate energy
improvement' means any construction or addition,
alteration, modification, improvement or repair
work undertaken upon or made to any building which
results in:
(1) The production of energy from a source, or
uses a process which does not use fossil fuelsi
[or] nuclear fuels or geothermal source. Such
energy source may include but shall not be limited
to solid wastes, wind, [geothermal,] solar, or
ocean waves, tides or currents. [Such energy
process may include, but shall not be limited to,
bio-conversion, hydro-electric power, thermal
conversion, or osmosis, provided that nuclear
fission shall be excluded from the provisions of
this section; or]
(2) An increased level of efficiency in the
utilization of energy produced by fossil fuels or
in the utilization of secondary forms of energy
dependent upon fossil fuels for its generation.
(c) Alternate energy production or energy bv-products
transferred, marketed, or sold on a commercial
basis shall not qualify for exemption under the
provisions of this section. Provided further,
that alternate ener im rovements used rimaril
or persona consume ion an pro ucino excess
energy incidental to personal consumption may
tran5~`er, market, or sel such excess energy
produced and continue to qualify for the exemption
as provided for by the provisions of this section;
however the transfer marketin or sale shall be
mited to less than twenty-five percent of the
total energy output produced by such
im rovements. Nuclear fission and geothermal
energy sources sha be exc uded from the
provisions of this section.
(d) Application for the exemption provided by this
section shall be made with the director g finance
on or before December 31, preceding the tax year
for which the exem Lion is claimed, except that no
c aim need be filed for the exemption of solar
water collectors heaters neat um s and similar
evices. The Direc or of Finance ma re uire the
ax a er to urnish reasonable information in
or er that he may ascertain the validity of the
claim for exemption made under this section and
may adoot rules and regulations t0 Implement this
SECTION 3. Material to be repealed is. bracketed. New
material is underscored. In printing this ordinance, the
brackets, bracketed material and underscoring need not be included.
SECTION 4. In the event any portion of this ordinance is
declared invalid, such invalidity shall not affect other parts of
this ordinance.
SECTION 5. This ordinance shall take effect upon adoption by
a majority of the counties of the State of Hawaii.
INTRO D BY:
C CIL EMBER, OUNTY OF HAWAII
Hilo, Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
June 8, 1983
June 6, 1983
December 14, 1983
October 19, 1983
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