HomeMy WebLinkAboutORD 1990-090 1988-1992COUNTY OF HAWAII STATE OF HAWAII
BILL NO. 292
(Draft 2)
ORDINANCE NO. 9O 90
AN ORDINANCE TO EXTEND THE PERIOD FOR REMISSION OF TAXES ALLOWABLE
UNDER SECTION 19-36 FOR A PERIOD OF ONE YEAR.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose. Section 19-36, Hawaii County Code,
allows for the remission of real property taxes where a natural
disaster results in the damage or destruction of real property.
The director is authorized to remit taxes due on such property
only for the tax year in which the disaster occurred. However,
since real property taxes are based on assessments that take
place on January 1 prior to the tax year which runs July 1 of
one year to June 30 of the next year, an absurd result takes
place where property is destroyed after January 1 by a natural
disaster. In the case of the current Kalapana lava flow
victims, the director can remit taxes for this current tax year
in which the natural disaster took place, but that year ends on
June 30, 1990. Thereafter, these taxpayers will receive a bill
for 1990-1991 for their lava covered land. This bill will be
based on an assessment made as of January 1, 1990, prior to the
lava destruction. In order to avoid such a scenario, the
remission should account for the following year also, where
these properties are still suffering from the direct physical
effects of the lava flow.
This ordinance would allow the director to extend the
period for remission of taxes for these taxpayers who have been
directly affected by the Kalapana lava flow of 1990 for the tax
year 1990-1991. It is anticipated that all affected properties
will have been reassessed after that time. This ordinance will
also remain in effect to alleviate this problem in any future
cases where this dilemma may occur.
SECTION 2. Section 19-36 is amended by adding
subsection (5):
"The director shall have the authority to extend the period
for the remission of taxes for property that was wholly or
partially damaged or destroyed for the percentage of the
property which was affected by such disaster, for a period not
to exceed one year after the tax year in which the disaster took
place."
SECTION 3. New material is underscored. In printing this
ordinance, the underscoring need not be included.
SECTION 4. If any provision of this ordinance or the
application thereof to any person or circumstance is held
invalid, such invalidity shall not affect other provisions or
applications of the ordinance which can be given effect without
the invalid provision or application, and to this end, the
provisions of this ordinance are declared to be severable.
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SECTION 5. This bill shall take effect upon its approval.
INTRODUCED BY: ~~?
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COUNCIL MEMBER, COUNTY OF HAWAII
Hilo, Hawaii
Date of Introduction: June 20, 1990
Date of 1st Reading: June 20, 1990
Date of 2nd Reading: July 5, 1990
Effective Date: July 16, 1990
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