HomeMy WebLinkAboutRES 285 Draft 02 1994-1996COUNTY OF HAWAII ` 'STATE OF HAWAII
RESOLUTION N0. 285 96
(DRAFT 2)
A RESOLUTION RELATING TO THE COUNCII. REQUESTING THE OFFICE OF THE
LEGISLATIVE AUDITOR TO CONDUCT A PROGRAM EVALUATION ON THE
APPRAISAL SYSTEM OF THE REAL PROPERTY TAX DIVISION.
WHEREAS, the auditing of executive agencies is an indispensable tool of legislative
bodies at all levels of government to fulfill their oversight responsibility over the activities of the
executive branch; and
WHEREAS, although a program review is conducted on every department and agency
during budget hearing, the Council wishes to conduct management audits of areas of concern to
the public; and
WHEREAS, there were 670 real property tax appeals for the 1993-1994 fiscal year, and
1120 real property tax appeals for the fiscal year 1994-1995; and
WHEREAS, there are approximately 1230 real property tax appeals for the 1995-1996
fiscal year; and
WHEREAS, there is public concern about the fairness of the real property tax appraisal
system as evidenced by the high number of tax appeals and recent concerns raised regarding
commercial and industrial uses sanctioned by special permits; and
WHEREAS, the Council also recognizes the importance of an equitable but accurate
appraisal system as it affects the County's revenue stream and taxpayer equity and predictions
for future budgets.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF
HAWAII that it requests the Office of the Legislative Auditor to conduct an analysis of the
appraisal procedures of the Real Property Tax Division relating to problems evidenced by
taxpayer appeals and concerns regarding assessments of properties sanctioned for commercial
and industrial uses by special permits by the planning commission.