HomeMy WebLinkAboutBIL 200 Draft 03 2008-2010COUNTY 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.
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 Material to be repealed is bracketed and stricken.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.
, Hawai`i
Date of Introduction:
Date of 1 Reading:
Date of 2" Reading:
Effective Date:
REFERENCE, Comm.
684.6
INTRODUCED BY:
2
COUNCIL MEMBER, COUNTY OF HAWAII