HomeMy WebLinkAboutBIL 200 Draft 01 2008-2010COUNTY OF HAWAII
STATE 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 HAWAI`L•
SECTION 1. The purpose of this measure is to amend section 19-100, Costs; deposit for
an appeal; and section 19-I01, 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 I9, article 12, section 19-100, of the Hawaii 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 [~-5] $25 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 Hawaii County Code 198 (2005
edition, as amended), is amended to read as follows:
Section 19-101. Costs, taxation.
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In the event of an appeal by a taxpayer to the board of review, [~~+'' °~' "' "°'~""'°""°°d°Y
a a ~~+~~ ,,° ~+ ~~ ~re ~~+~° ~ ~-a} 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 tYpo~raphical 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 Material to be repealed is bracketed and stricken.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 upon its approval.
INTRODUCED BY:
O
COUNCIL MEMBER, COUNTY OF HAWAII
Hawai `i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE: Comm. 684_.. .._
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