HomeMy WebLinkAboutREP FC 094 06/22/1999 1998-2000 REPORT OF THE
COMMITTEE ON FINANCE
DATE: June 22, 1999 Re: Comm. No. 322
PLACE: Councilroom
TIME: 10:30 A.M.
Chair and Members
Hawaii County Council
Hilo, Hawaii 96720
Your Committee on Finance, to which was referred Communication No. 322, reports as follows:
Communication No. 322, transmitted by Finance Director Harry Takahashi, dated June 1, 1999, transmits an
offer by Mr. Barry Machado proposing to settle outstanding delinquent taxes.
Mr. Barry Machado, on behalf of Mr. Hester Machado and his family has submitted an offer to settle
approximately $65,000 in delinquent taxes. In order to settle this debt, Mr. Machado has proposed to convey to
the County two 1.25 acre lots delineated as TMKs 8-2-11:10 and 8-2-11:11. The County would then sell the
first parcel to recover the taxes owed. If the proceeds from that sale prove to be insufficient the County would
then sell the second parcel. In the end, the County would remit any additional funds to the Machado family in
cash.
Members of Your Committee did not feel that the County should act as a land agent in this case. Rather,
Members felt that should Mr. Machado want to dispose of his property to settle delinquent taxes, he should be
responsible for selling his land and remitting payment to the Real Property Tax Division.
Your Committee also felt that future compromises exceeding $500 should be negotiated amongst the
Corporation Counsel, Real Property Administrator and the Finance Director prior to submitting to the Council
for approval. Said procedure should not require an amendment to the Hawaii County Code.
Pursuant to Section 19-3(a)(12), Hawaii County Code, Compromises, if a claim exceeds $500, the director shall
obtain the approval of the council, the administration of which is within the scope of his duties; and in any such
case there shall be placed on file and in his department's office a statement of (A) the amount of tax assessed, or
proposed to be assessed, (B) the amount of penalties and interest imposed or proposed to be assessed, (C) the
amount of penalties and interest imposed or which could have been imposed by law with respect to the item
(A), as computed by him, (D) the total amount of liability as determined by the terms of the compromise, and
the actual payments thereon with the dates thereof and (E) the reasons for the compromise.
Your Committee on Finance is not in accord with the purpose and intent of Communication No. 322 and
recommends it be filed.
lei
Aye noes A&E Ex Respectfully submitted
CHUNG X
ELARIONOFF x COMMITTEE ON FINANCE
JACOBSON X
LE?THEAD-TODD X
PISICCHIO X ~
SMITH X
TvLER x AARON S.Y. CHUNG, CHAI
YAGONG X FC REPORT NO. 94
ARAKAKI, E.O.M. X ADOPTED: JUL 2. $ '{qQQ