HomeMy WebLinkAboutCOM 0684.005 2008-2010 -'MZV or M •,
Phone: (808) 326- 5684
BRENDA J. FORD — "" % it Fax: (808) 329 4786
Council Member E -Mail: bford@co.hawaii.hi.us
District 7 - Central Kona ••'r• o.'�.r
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HAWAII COUNTY COUNCIL
County of Hawai
Kailua Trade Center Z
75 -5706 Hanama Place, Suite 109 0)
Kailua -Kona, Hawai'1 96740
DATE: March 3, 2010 7 C.0
TO: J. Yoshimoto, Chairperson,
and Members of the Hawai`i County Council
FROM: Brenda J. Ford, Council Member et,
SUBJECT: Proposed Amendments to Bill 200, Draft 2, as Amended, Regarding an
Ordinance Amending Chapter 19 of the Hawai`i 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, as
amended.
The proposed amendments, illustrated via Ramseyer format with respect to the contents
of Bill 200, Draft 2, as amended, are to Section 19 -101, as contained within SECTION 3
of Bill 200, Draft 2, as amended, and read as follows:
"Section 19 -101. Cost; 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,]
determined in the favor of the appellant, 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 cost deposited shall be returned to the appellant. Otherwise, the
entire amount of cost deposited shall be retained by the County."
BJF /dkr
Att.
Comm: No: 68
Ref. To: prirs:an7is4 Cnrah o: I
Serving the Interests of the People of Our Island Ref. Date LIAR 0 3 201G
Hawaii County Is An Equal Opportunity Provider And Employer
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] 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 [$ -1-5] $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. [Costs,] Cost; 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,]
determined in the favor of the appellant, 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 [costs] 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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