HomeMy WebLinkAboutORD 2000-028 1998-2000 F cfr.
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COUNTY OF HAWA.~~~ ~~,TATE OF HAWAII
BILL NO. 223
(Draft 2)
ORDINANCE NO. ®O 28
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. Chapter 19, of the Hawaii County Code 1983 (1995 edition), is amended
as follows:
Nothwithstanding any other law to the contrary, the following dates are amended as
follows:
Section 19-28. Assessment lists.
On or before April [19] 27 preceding the tax year the director shall have prepared from
the records of taxable properties a list in duplicate of all assessments made, which list shall be
signed and sworn to by the person preparing it. The assessment list shall identify the property
assessed by its tax key and shall set forth the general class of the property established in
accordance with section 19-53(e), the valuation of buildings and the valuation of all other real
property, exclusive of buildings, the amount of exemption allowed on buildings and the amount
of exemption allowed on all other real property, exclusive of the buildings, and the net taxable
value of the buildings and the net taxable value of all other real property, exclusive of the
buildings. The assessment lists shall be the lists in accordance with which taxes shall be
collected, subject only to change made by any court or other tribunal having jurisdiction, where
appeals from assessments have been duly taken and prosecuted to final determination, and
subject to section 19-21. There shall be noted upon such lists all appeals taken for the year and
the amount involved in each case. The original of the assessment lists shall be retained by the
person preparing it, and one copy shall be held by the county clerk.
Section 19-91. Appeals.
Any taxpayer who may deem himself or herself aggrieved by an assessment made by the
director or by the director's refusal to allow any exemption, may appeal from the assessment or
from such refusal to the board of review or the tax appeal court pursuant to section 232-16 HRS,
on or before April [9] 17 preceding the tax year, as provided in this chapter. Where such an
appeal is based upon the ground that the assessed value of the real property for tax purposes is
excessive, the valuation claimed by the taxpayer in the appeal shall be admissible in evidence, in
any subsequent condemnation action involving the property, as an admission that the market
value of the real property as of the date of assessment is no more than the value amved at when
the assessed value from which the taxpayer appealed is adjusted to one hundred percent market
value; provided, that such evidence shall not in any way affect the right of the taxpayer to any
severance damages to which he or she maybe entitled.
SECTION 2. Ramseyer format. 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 3. Severability. 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.
2
SECTION 4. This ordinance shall take effect upon its approval; provided that on
December 31, 2000, Section 1 of this Act shall be repealed and Sections 19-28 and 19-91 are
reenacted in the form in which they read on the day before the approval of this Act.
INTRODUCED BY:
l
C~C
UN IL MEMBER, COUNTY OF HAWAII
Hilo, Hawaii
Date of Introduction: March 22, 2000
Date of 1st Reading: March 22, 2000
Date of 2nd Reading: April 5, 2000
Effective Date: April 6, 2000
iZEFEkE1JCE: Comm. _,b98.001....
A:ASL-DOC:RPT Ordinance 1-00
3
OFFICE OF THE COUNTY CLERK
County of Hawaii
xilo ,Hawaii
ROLL CALL VOTE
AYES NOES ABS EX
Introduced By: Bobby Jean Leithead-Todd Arakaki X
Datelntroduced: March 22, 2000 Chung X -
Firs[Reading: March 22, 2000 Elarionoff X - - _
Published: March 31, 2000 Jacobson X
Leithead-Todd X
REMARKS: Pisicchio X
Smith X
Tyler X
Yagong X -
9 0 0 0
(DRAFT 2)
Second Reading: April 5, 2000 ROLL CALL VOTE
To Mayor: April 6, 2000 AYES NOES ABS EX
Returned: Aril 6. 2000 Arakaki X
Effective: April 6, 2000 Chung X
Published: April 17, 2000
Elarionoff X
Jacobson X
REMARKS.
Leithead-Todd X
Pisicchio X
Smith X
Tyler X
Yagong X
8 0 1 0
!DO HEREBYCERTLFYthat the foregoing BILL was adopted by the County Cowtcil published as
indicated above.
i
APPROVED~S
FORMA ~~1"~Y•
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ORATION COUNSEL ~1cf .~sa
COUNTY OF HAWAII ~QIINCIL CfIAIRMAN
Date~(~G~. ~~G~B~Z~ A(I(`u/~1L~/I~
COUNTY CLERK
Approved/~..,~.! this- ~ day
of , 20QT1
Bi11No.: 223 (Draft 2)
Reference: C-698 .001
YOR, COUN~FHAWAII
Ord. No.: