HomeMy WebLinkAboutRES 129 Draft 02 2010-2012COUNTY OF HAWAII
STATE OF HAWAII
RESOLUTION NO. 129 11
DRAFT 2)
A RESOLUTION AUTHORIZNG THE DIRECTOR OF FINANCE TO COMPROMISE
REAL PROPERTY TAXES OWED BY MANA CHRISTIAN OHANA ON A PARCEL
IDENTIFIED AS TAX MAP KEY: (3) 6 -7- 002 -065
WHEREAS, Section 19 -77, Hawai`i County Code 1983 (2005 Edition, as amended)
exempts property exclusively used for nonprofit purposes from real property taxes except for the
minimum tax; and
WHEREAS, the land parcel TMK: (3) 6 -7- 002 -065 was purchased by Mana Christian
Ohana, a nonprofit organization, from the Young Men's Christian Association (YMCA) in
March 2010; and
WHEREAS, since its purchase, the parcel has met the requirements of section 19 -77
(b)(1), Hawai`i County Code 1983 (2005 Edition, as amended), to be considered exempt from
real property taxes except for the minimum tax; and
WHEREAS, Mana Christian Ohana paid the minimum real property tax in August 2010
and in February 2011 based on the YMCA's nonprofit tax exemption, but was unaware that a
separate tax exemption application had to be filed for Mana Christian Ohana to continue this tax
status; and
WHEREAS, Mana Christian Ohana, realizing that it did not have a properly filed tax
exemption for the tax year 2011 -2012, paid on time the August 2011 tax bill of $5,620.62, rather
than the nonprofit minimum tax of $50.00; and
WHEREAS, Mana Christian Ohana did file an exemption from real property taxes under
Section 19 -77 on August 8, 2011, which exemption will take effect only on July 1, 2012 for the
tax year 2012 -2013; and
WHEREAS, as a church community serving the greater North Hawai`i area, the payment
of a tax bill totaling $5,620.61 is a significant monetary loss for this nonprofit organization to
sustain in these difficult economic times; now, therefore,
BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAII that, in
accordance with Section 19- 3(12), Hawai`i County Code, the Director of Finance is authorized
to compromise the sum of $5,620.61, being the amount of taxes scheduled to be paid in February
2012 on the parcel identified as TMK: (3) 6 -7- 002 -065 less the minimum tax of $50.00 that
would be due if the exemption were properly filed.
BE IT FURTHER RESOLVED that, in accordance with Section 19- 3(12), Hawai`i
County Code, the Director of Finance is authorized to compromise and refund the sum of
$5,570.62, being the amount of taxes paid in August 2011 on the parcel identified as TMK: (3)
6 -7- 002 -065 less the minimum tax of $50.00 that would have been due if the exemption were
properly filed.
BE IT FINALLY RESOLVED that the County Clerk shall forward copies of this
resolution to the Honorable Mayor William P. Kenoi; the Director of Finance; and the
Administrator of the Real Property Tax Division.
Dated at Kona , Hawai`i, this 21st day of September , 2011.
INTRODUCED BY:
\ )...-COUNCIL MEMBER, CO TY OF HAWAI` I
COUNTY COUNCIL
County of Hawai`i
Hilo, Hawai`i
I hereby certify that the foregoing RESOLUTION was by
the vote indicated to the right hereof adopted by the COUNCIL of the
County of Hawaii on September 21, 2011
ATTEST:
11'
'Ol1NTY CLERK CHAIRPERSON & PRESIDIN OF CER
2
ROLL CALL VOTE
Reference:
C- 326.2/FC -103
RESOLUTION NO.
129 11
(DRAFT 2)
AYES
NOES
ABS
EX
BLAS
X
FORD
X
HOFFMANN
X
IKEDA
X
ONISHI
X
PILAGO
X
SMART
X
YAGONG
X
YOSHIMOTO
8
0
1
0
Reference:
C- 326.2/FC -103
RESOLUTION NO.
129 11
(DRAFT 2)