HomeMy WebLinkAboutORD 1999-159 1998-2000 COUNTY OF HAWAII STATE OF HAWAII
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$jLL NO. 143
(Draft 3~
oRnjNANCE No. 99 159
AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAII COUNTY CODE 1983
(1995 EDITION), RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Section 19-89 of the Hawaii County Code dealing with real property tax
exemptions is being amended to delete those exemptions under State law that are no longer valid
or should be controlled by the County. These include chapter 186, Hawaii Revised Statutes, tree
farms, which was repealed by the legislature in 1989 and adopted by the County in section 19-78,
Hawaii County Code; chapter 239, which exempts public service companies which pay the
public service company tax to the State in lieu of real property taxes; and chapter 514A, which
grants exemptions to condominiums, which we recognize in section 19-71, Hawaii County
Code.
SECTION 2. Chapter 19, article 10, section 19-89 of the Hawaii County Code 1983
(1995 edition), is amended to read as follows:
Section 19-89. [Exemption] Exemptions for certain Hawaiian Homes
property[.], and other agencies.
Exemptions from real property taxes as set Forth in chapter 53,
chapter 183, [chapter 186,] and chapter 234, [chapter 239 and chapter 514A,]
Hawaii Revised Statutes, and in section 208 of the Hawaiian Homes Commission
Act, and which were enacted prior to November 7, 1978, shall remain in effect
and be recognized by this County in its administration of the real property tax
system, provided, that all references to the director of taxation or the department
of taxation shall now be deemed to refer to the designated representative of the
mayor who shall also be subject to approval by the council. This County does not
recognize the exemption from real property taxation specified in chanter 239
Hawaii Revised Statutes. However. for so long as the State of Hawaii continues
to collect a Public Service Company tax under ch~ter 239 in excess of the State
General Excise Tax under chanter 237. the County claims such excess portion of
the Public Service Company tax revenues and will accent such revenues in lieu of
directly collectin real property taxes from those public utilities previously
exempt from real property taxation under chanter 239. The County director of
finance shall deposit all funds received in connection with said claim into the
general fund. Hawaiian home lands, as defined in section 201, Hawaii Homes
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Commission Act, 1920, as amended, real property, exclusive of buildings, leased
and used as a homestead (houselots, farm lots, and pastoral lots), pursuant to
section 207(a) and subject to the conditions of sections 208 and 216 of the
Hawaiian Homes Commission Act, 1920, shall be exempt from real property
taxes, except for the minimum tax, and as provided for by this section.
Disposition of Hawaiian home lands for other than homestead purposes is deemed
fully taxable and will not qualify for the exemption granted by this section. The
respective homestead lessee of Hawaiian home lands shall continue to qualify and
receive other personal exemptions, provided that claims for the exemptions are
timely filed, including the seven-year limitation on the exemption afforded by
section 208 of the Hawaiian Homes Commission Act, 1920.
SECTION 3. Material to be repealed is bracketed. New material is underscored. In
printing this ordinance, the brackets, bracketed material and 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 aze declared to be severable.
SECTION 5. This ordinance shall take effect upon its approval.
INTRODUCED BY:
if
OUNCIL MEMBER, C TY OF HAWAII
Hilo, Hawaii
Date of Introduction: Decanber 1, 1999
Date of 1st Reading: December 1, 1999
Date of 2nd Reading: December 15, 1999
Effective Date: Decanber 23, 1999
REFERENCE: Comm. 480.011
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OFFICE OF THE COUNTY CLERK
County of Hawaii
xilo ,Hawaii
(DRAFT 2)
ROLL CALL VOTE
AYES NOES 'BS EX
Introduced By: Aaron S.Y. Chung (B/R) Arakaki X ~l
Dale Introduced: December 1, 1999 Chung iX ~ n=-;
First Reading: December 1, 1999 Elarionoff X ~ ,
Published: December 12, 1999 (HTH & WHT) Jacobson X
December 13, 1999 (RFD Publ.) Leithead-Todd X
RF.MARK.S: Pisicchio X
Smith X
Tyler X
Yagong X
6 3 0 0
(DRAFT 3)
Second Reading: December 15, 1999 ROLL CALL VOTE
To Mayor: December 20, 1999 AYES NOES ABS EX
Returned: December 28, 1999
Arakaki X
Effective: December 23. 1999
2000 Chung X
Published: January 10,
Elarionoff X
Jacobson X
REMARKS:
Leithead-Todd X
Pisicchio X
Smith X
Tyler X
Yagong X
7 2 0 0
I DO HEREBY CERTIFY that the foregoing BIGL was adopted by the County Council published as
indicated above.
APPROVED AS TO
FORM AND LEGALITY:
V
DE U Y CORPORATION COUNSEL ~
CO TY OF HAWAII C'O NC'tL C'HA/RMAN
Date pEC 2 2 1999 G9.o-n.~~
COUNTY CLERK
Appraved/FDiser/sprs+~ed this day
of 1.1~~ L'diva 1 ~.uZ. t 9 ~~I
/ / BiIINo.: Bill 193 (Draft 3)
'L'am-(' rt :
M OR, COCI(V'1fY OF HAWAI! Reference: C- 9 8 0 F
-19~
Ord. No.: