HomeMy WebLinkAboutCOM 0684.001 2008-2010 Pete Hoffmann w osp'
'��� � Phone No. Hilo: (808) 961-8027
Councilman "'• Phone No Waimea: (808) 887 -2043
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District 9 - North and South Kabala � ': Fax No (808) 887 - 207_ 2
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HAWAII COUNTY COUNCIL
County of Hawai 'i
llmrai'1 Cohn(' Building Holonum CenteS
25 Aupiuu Street 64 -J00 Alanala$a Highway. Suite C-5
Hilo, Han i 96720 linni$A.SThnva 674.3.
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TO: J Yoshimoto, Chair
and Members of the Hawaii County Council
FROM: Pete Hoffmann, Council Membel
Date: February 12, 2010
Subject: Proposed Amendment to Bill No. 200, Amending Chapter 19 of the Hawai`i
County Code 1983 (2005 Edition, as Amended), Real Property Taxes, Relating to
Appeals
Bill No. 200, amends Chapter 19 of the Hawaii County Code 1983 (2005 Edition, as Amended),
Real Property Taxes, Relating to Appeals. The following amendments to Bill 200 increase the
appeal fee to $50, as well as modify the effective date of this bill from upon approval to July 1,
2010.
The proposed amendments are indicated below via Ramseyer format with respect to the contents
of Bill 200; material to be repealed is bracketed and stricken through, material to be added is
underscored.
1. Section 19 -100, as contained within SECTION 2 of Bill 200, is amended to read as follows:
"Section 19 -100. Costs; deposit for an appeal.
The costs to be deposited by the taxpayer on appeal to the board of review shall be [$2S1
$50 for each real property tax appeal.
The cost to he deposited by the taxpayer on any appeal to the tax appeal court or the State
supreme court shall be as provided in sections 232 -22 and 232 -23, Hawai`i Revised Statutes."
2. The effective date of Bill 200, as contained within SECTION 6, is amended to read as follows:
"SECTION 6. This ordinance shall take effect [upon its approval.] on July 1. 2010."
A draft of Bill 200, Draft 2, is attached with the proposed amendments contained in this
communication incorporated.
Thank you.
PH /kf:att
Comm. No. ( 4 ) % t 4
Ref. To, 1 Cif 1A✓1(I
Ref. Date FEB 8 701®
AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAII COUNTY CODE 1983
(2005 EDITION, AS AMENDED), REAL PROPERTY TAXES, RELATING TO APPEALS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. The purpose of this measure is to amend section 19 -100. Costs; deposit for
an appeal; and section 19 -101. Costs; taxation. The County finds that due to the increased costs
of conducting an appeal, it is necessary to raise the real property tax appeal fee. Additionally,
conditions for refund of appeal fees are amended and clarified.
SECTION 2. Chapter 19, article 12, section 19 -100, of the Hawai'i County Code 1983
(2005 edition. as amended), is amended to read as follows:
Section 19 -100. Costs; deposit for an appeal.
The costs to be deposited by the taxpayer on appeal to the board of review shall be [$4-g] $50 for
each real property tax appeal.
The cost to be deposited by the taxpayer on any appeal to the tax appeal court or the State
supreme court shall be as provided in sections 232 -22 and 232 -23, Hawai'i Revised Statutes.
SECTION 3. Chapter 19, article 12, section 19 -101, of the Hawaii County Code 1983 (2005
edition. as amended), is amended to read as follows:
Section 19 -101. Costs, taxation.
In the event of an appeal by a taxpayer to the board of review, [if the app al is compromised, or
amended as to fifty percent or more of the valuation in dispute,} and the board of review accepts the
taxpayer's appeal value without compromise or amendment, or the board of review finds that an
adjustment is required due to duplicate assessments or departmental errors such as but not limited to
transposition in figures, typographical errors, and errors in calculations, the costs deposited shall be
returned to the appellant. Otherwise the entire amount of costs deposited shall be retained by the
County.
SECTION 4. Material to be repealed is bracketed and stricken. New material is
underscored. In printing this ordinance, the brackets, bracketed and stricken material and
underscoring need not be included.
•
SECTION 5. 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.
SECTION 6. This ordinance shall take effect on July 1, 2010.
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