BIL 200 Draft 03 2008-2010 - Laserfiche WebLink

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COUNTY OF HAWAII BILL NO. zoo ORDINANCE NO. 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 [ea] for an appeal to the board of review shall be [$4-5] $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, Hawaii 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: STATE OF HAWAII (Draft 3) Section 19 -101. IC--ests 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.