HomeMy WebLinkAboutORD 1991-061 1988-1992COUNTY OF HAWAII STATE OF HAWAII
BILL NO. 436
ORDINANCE NO. 91 61
A BILL FOR AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 12, HAWAII
COUNTY CODE 1983, RELATING TO REAL PROPERTY TAXES AND APPEALS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. PURPOSE. The purpose of this ordinance is to
increase the amount of the deposit for filing an appeal against a
real property tax assessment to the tax board of review. The
present fee is too small because it does not cover the costs
associated with conducting an appeal hearing or postage costs. This
ordinance will increase the filing fee in order to recover those
costs. The ordinance is further modified to authorize the payment
of interest, at the prevailing rate earned by the County, on the
amounts deemed excessive or nontaxable by the tax appeal court and
the tax board of review. Housecleaning measures are included
directing the deposit of funds to the general fund of the County.
SECTION 2. Chapter 19, article 12, section 19-100, Hawaii
County Code 1983, relating to the deposit for an appeal, is amended
to read as follows:
"Section 19-100. Costs; deposit for an appeal. The costs to be
deposited by the taxpayer on appeal to the board of review shall be
[$3] 15 for each real property tax appeal.
The cost to be deposited by the taxpayer on any appeal to the
tax appeal court or the state supreme court shall be as provided in
sections 232-22 and 232-23, HRS. (1981, Ord. No. 613, sec. 104.)"
SECTION 3. Chapter 19, article 12, section 19-102, Hawaii
County Code 1983, relating to taxes paid pending appeal, is amended
to read as follows:
"Section 19-102. Taxes paid pending appeal. The tax paid upon
the amount of any assessment, actually in dispute and in excess of
that. admitted by the taxpayer, and covered by an appeal to the tax
appeal court duly taken, shall, pending the final determination of
the appeal, be paid by the director into the "litigated claims
account." If the final determination is in whole or in part in favor
of the appealing taxpayer, the director shall repay to him out of
the account, or if investment of the account should result in a
deficit therein, out of the general fund of the County, the amount
of the tax paid upon the amount held by the court to have been
excessive or nontaxable, together with interest at the rate of
[eight] six percent a year from the date of each payment into the
litigated claims account, the interest to be paid from the general
fund of the County. The balance, if any, of the payment made by the
appealing taxpayer, or the whole of the payment, in case the
decision is wholly in favor of the [assessor] director, shall, upon
the final determination become a realization of the general fund.
In a case of an appeal to a board of review, the tax paid upon
the amount of the assessment actually in dispute and in excess of
that admitted by the taxpayer, shall during the pendency of the
appeal and until and unless an appeal is taken to the tax appeal
court, be held by the director [in a special deposit] in the oeneral
fund of the County. In the event of final determination of the
appeal in the board of review, the director shall repay to the
appealing taxpayer out of the (deposit] general fund the amount of
the tax paid upon the amount held by the board to have been
excessive or nontaxable, [if any, the balance, if any, or the whole
of the deposit, in case the decision is wholly in favor of the
director to become a realization of the general fund.] tooether with
shall. upon the final determination become a realization of the
oeneral fund. (1981, Ord. No. 613, sec. 107.)"
SECTION 4. Material to be deleted is bracketed. New material
is underscored. In printing this ordinance, the brackets, bracketed
material, and underscoring need not be included.
SECTION 5. In the event that any portion of the ordinance is
declared invalid, such invalidity shall not affect the other parts
of this ordinance.
SECTION 6. This ordinance shall take effect upon its approval.
INTRODUCED HY:
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COUNCIL MEMBER
Hilo, Hawaii
Date of Introduction: June 5, 1991
Date of 1st Reading: June 5, 1991
Date of 2nd Reading: June 19, 1991
Effective Date: June 25, 1991