HomeMy WebLinkAboutCOM 0684.003 2008-2010 ` �s Phone: (808) 326- 5684
BRENDA J. FORD %�� I Fax: (808) 329- 4786
Council Member ' E -Mail: bford@co.hawaii.hi.us
District 7 - Central Kona '•. d;•4•"._
HAWAII COUNTY COUNCIL
County of Hawai `i
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Kailua Trade Center
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75 -5706 Hanama Place, Suite 109
Kailua -Kona, Hawaii 96740 Or-) .--.
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DATE: March 3, 2010
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TO: J. Yoshimoto, Chairperson,
and Members of the Hawai`i County Council ` >, i = f
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FROM: ` renda J. Ford, Council Member �'
SUBJECT: Proposed Amendments to Bill 200, Draft 2, Regarding an Ordinance
Amending Chapter 19 of the Hawaii County Code 1983 (2005 Edition, As
Amended), Real Property Taxes, Relating to Appeals
For your consideration, please find attached proposed amendments to Bill 200, Draft 2. The
amendments replace a portion of previously stricken language, remove a portion of the
previously inserted language, add punctuation and change the pluralized "Costs" with the
singular "Cost."
The proposed amendments, illustrated via Ramseyer format with respect to the contents of Bill
200, Draft 2, read as follows:
1. Section 19 -100, as contained within SECTION 2 of Bill 200, Draft 2, is
amended to read as follows:
"Section 19 -100. [casts] Cost; deposit for an appeal.
The [costs] cost to be deposited by the taxpayer [en] for an appeal to the
board of review shall be $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. "
2. Section 19 -101, as contained within SECTION 3 of Bill 200, Draft 2, is amended by
changing "costs" to "cost," returning previously stricken material, striking out
proposed material, and adding punctuation to read as follows:
Comuil It • 3
Ref. To: n ca:
Serving the buerests of the People of Our Island Ref, Dole A��at --
Hawai`i County Is An Equal Opportunity Provider And Employer
"Section 19 -101. [Costs,] Cosh taxation.
In the event of an appeal by a taxpayer to the board of review, if the
appeal is amended as to fifty percent or more of the valuation in dispute, [and the
board of review accepts the taxpayer's appqal value without compromise or
men t,] 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] cost deposited shall be returned to the appellant. Otherwise, the entire
amount of [cost;,] cost deposited shall be retained by the County."
BJF /dkr
Att.
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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. [C -gists] Cost; deposit for an appeal.
The [costs] cost to be deposited by the taxpayer [en] for an appeal to the board of
review shall be [$ -15] $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 Hawai'i County Code
1983 (2005 edition, as amended), is amended to read as follows:
Section 19 -101. [tests,] Cosh taxation.
In the event of an appeal by a taxpayer to the board of review, if the appeal is
[compromised, or] amended as to fifty percent or more of the valuation in dispute, 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 [costa] cost deposited shall be returned to the
appellant. Otherwise, the entire amount of [costa] cost 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
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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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