HomeMy WebLinkAboutRES 010 Draft 01 1992-1994COUNTY OF HAWAII STATE OF HAWAII
RESOLUTION N0. 10 93
A RESOLUTION IN SUPPORT OF A ONE YEAR POSTPONEMENT OF REAL
PROPERTY TAX ASSESSMENT ON PRODUCTIVE AGRICULTURE LANDS
WHEREAS, Chapter 19, Article 7, Section 19-53 of the Hawaii
County Code, as amended, authorizes the Director of Finance to
perform an annual assessment of taxable real property according to
fair market value in the County of Hawaii; and
WHEREAS, Section 19-53 further provides that the value of land
classified and used for agriculture, whether such lands are
dedicated or not, shall, for real property tax purposes, be the
value for agricultural use without regard to any value that such
land might have for other purposes or uses; and
WHEREAS, in determining the value of such lands, for real
estate tax purposes, the County Code specifies that due
consideration be given to the productivity and nature of
agricultural use; and
WHEREAS, many parcels of undedicated land on the Big Island
which were previously in sugar production but have since been left
to fallow are now in the process of being assessed on the basis of
highest and best use as determined by recent land sales in the
area; and
WHEREAS, the intent of the County Council is three-fold:
1) to discourage speculation of our prime agricultural lands;
2) to encourage the owners of these lands to maintain their lands
in productive agricultural use; 3) to provide real property tax
incentives to legitimate farmers; and
WHEREAS, it is the Council's belief that the assessment of
fallowed former productive sugar cane lands to a higher assessment
level without first determining the landowner's intentions would
be counter-productive to the Council's intent and only serve to
penalize legitimate farmers and foster the sale of productive ag
lands.
NOW THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF
HAWAII that it requests the Mayor to establish a one year
moratorium on assessing at fair market value former sugar cane
lands for real property tax purposes in the County of Hawaii
effective January 1, 1993.
BE IT FURTHER RESOLVED that the lands effected by this
moratorium shall be limited to agricultural zoned lands which were
removed from sugar cane production and are now being maintained as
fallowed lands awaiting alternative agricultural uses.
BE IT FURTHER RESOLVED that true copies of this resolution be
transmitted to the Honorable Stephen K. Yamashiro, Mayor, County
of Hawaii, and Gary Kiyota, Administrator, Real Property Division.
Dated at Hilo, Hawaii, this 27th day of January 1993.
INTRODUCED BY:
CO NCILMEMBER, COUNT OF HAWAII
COUNTY COUNCIL
County of Hawaii
Hilo, Hawaii
I hereby certify that the foregoing RESOLUTION was
the vote indimted to the right hereof adopted by the COUN(
of the County of Hawaii on ~ a ~2 7 . 19 9 3
ATTEST: ~\~r l
~~
U CLERK CHAIRMAN & PRESIDING OFFICER
ROLL CALL VOTE
AYES NOES ABS EX
AItAKAKI
BI~Il(-A&tpPT3(.IJ X
i X
I)E LIMA
DQ~tLWUU X
X
SCHUTTE X
9
Reference C-7 2 / PC - 5
RESOLUTION NO. 1~ 9$