HomeMy WebLinkAboutBIL 093 Draft 01 1998-2000 C®IJN'I'~C C~ ~IAI ~'~'A'I' ~I~T~II
~II,L NO. 93
®IZDIN~NC~ NO.
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90(g), HAWAII
COIJNTY CODE 1983 (1995 EDITION) RELATING TO THE MINIMUM TAX.
SECTION 1. In 1981, Hawaii County established a minimum real property tax of $7. In
1990, this rate was subsequently increased to $25 to cover real property administrative costs.
Currently, these costs exceed $40 per parcel, and with more than 49,000 pazcels qualifying for
the minimum tax the County is losing substantial revenue. Furthermore, the County is
experiencing fiscal challenges-due to reduced allocations from the State and decreases in real
property revenue due to lower valuations. Therefore, the Council finds it is in the best interest of
the County to increase the minimum tax of $25 to $100 and, thereby, create a more equitable
distribution of County revenue collections among ail property owners.
SECTION 2. Chapter 19, Article 11, Section 19-90(g), Hawaii County Code 1983 (1995
Edition) is amended as follows:
"(g) Notwithstanding any provision to the contrary, there shall be levied upon each individual
pazcel of real property taxable under this chapter a minimum real property tax of [$25]
100 -per year."
SECTION 3. New material is underscored. Material to be repealed is bracketed. In
printing this ordinance, the brackets, bracketed material, and underscoring need -not be included.
SECTION 4. Severability. If any provision of this ordinance, or the application thereof
to any person or circumstance is held invalid, such invalidity-shall: not effect other provisions or
applications of the ordinance which can be given effect without-the provision or application,
and to the end, the provisions of this ordinance- are deciazed to be severable.
SECTION 5. This ordinance shall have an effective date of July 1, 1999.
INTRODUCED EY:
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COUNCIL MEMBER, ;COUN~'Y OF HA`7VAII
Hilo, Hawaii
Date of introduction:
Date of 1St Reading:
Date of 2"d Reading:
Effective Date:
REFERENCE Comm. 3 3 3