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Home My WebLink AboutCOM 0051.000 1996-1998 - ,Jaa - ~tephen K. Yamuhiro Cyi~~~ o - Ham Takahashi ~~y. ,t _ r ~r•e:'w: ' ' ~ L._'.~ L ~i ~ ~ 1' iii l'J.II1II1fU II~ a~ETf1T~ITt DEPARTMENT OF FINANCE-REAL PROPER'T'Y TAX 861 Pillani Saint Hilo, Hawii 96120-;619 Fax (808) 961-dilj Ayyraiscrs (808) 961-8}j; Clerinl (8087 961-B?01 Colkctions (808) 961.8282 December 20, 1996 TO: James Arakaki, Chairman, Hawaii County Council Thru: Harry Takahashi, Director of Finance /~"/,'/~J~,~ FROM: Gary M. Kiyota, Real Property Tax AdministratoK_LJ~ SUBJECT: County Council Approval For Real Property J Exemption Claims Pursuant to Section 19-53(g), the following exemption claim is submitted for your approval. 1. TMK 2-3-03-06 Volcano Block Building Section 19-53(g) provides that "any increase in value resulting from any additions, alterations, modifications or other new construction, improvement or repair work to buildings undertaken or made by the owner-occupant thereof pursuant to the requirements of any urban redevelopment, rehabilitation or conservation project under the provisions of part II of chapter 53, Hawaii Revised Statutes, shall not increase the assessable valuation of any building for a period of seven years." These exemption claims were sent to the Department of Public Works and signed by Dave Murakami for the Chief Engineer. These exemption claims now need to be approved by the County Council. Background material are enclosed. If you have any questions, please feel free to contact me at 961-8201. GMK:fo Encs. G}mrn. Dlo. idle IQo. F i ~ , - Re(. Tot ~ ~11. Ref. Date ' ~ 2 6 1996 ONtt O! M, ~ .w~ BUILDING DIVISION -DPW COUNTY OF HAWAII - 25 AUPUNI STREET - HILO, HAWAII 96720 Jf4!! Ol~NP~'` HILO OFFICE (808) 961-8331 KONA OFFICE (808) 327-3520 Inenanranduna DATE: December 19, 1996 To: Gary Kiyota J? FROM: Wayne Onomura ~~"i~ SUBJECT: Claim for Real Property Tax Exemption TMK: 2-3-3:06 Returned herewith are the subject forms. DHM:ju ~cephen Ii. Yamuhiro ~i,: y=i` ~ :Tarr),' Ta kahuhi b(o7nr ; ~1~~~ • ~ Dir.:..., U.II1TIIf~7 IIl ~~tl~lllI1T S'T DEPARTMENT OF FINANCE-R£AL PROPERTY TAX 86i Piilani Screw ~ Hilo. Hawaii 96i?0.1679 ~ Pax (808) 961-Bali LJ Appraiam (808) 961-83ii Clerical (808) 961-8201 Col7ectiom (808) %I-8_'82 ij October 29, 1996 co TO: Donna Faye Kiyosaki, P. E., Chief Engineer FROM: Gary M. Kiyota, Real Property Tax Administrator SUBJECT: Claim For Real Property Tax Exemption Attached is a claim for exemption for the Volcano Block Building located at 27 Waianuenue Avenue and identified by tax map key 2-3-03-06. These forms are being sent to you for your review and signature. Could you please return these forms by November 15, 1996, to give us time to process them. If you have any questions, please feel free to contact me at 961-8276. GMK:fo Encs. -IF•~a~ 4 • Nov 0 6 199f 0 • , . : 7.MIVN9TS C ] a31s3nb3a Sb' 3N 11VV333 :1,1noik OIGN3WW031H/li 1.31',N Alb 317.1 F iitrda 3,1w- cc I L11i Aldin NC 1JV 3S IN'..f.LF,I SW 3Aile10,V 51' :7:1VO ) S rl; ::.;14.1Yikr30. i-,dtth i0 SZCOO/WOV - d,~ COUNTY OF HAWAII DEPARTMENT OF PUBLIC WORKS ~ ` BUILDING DMSION ~ r~ \1 ) Total Valuation s ~~~,o~~'~\V BUILDING PERMIT APPLICATION zo,ooo. p .05 Total Fee ~_l 0~ _ al Owner Coyne Co., Limited Address 94-134 Leowaewa, Wa ipahurel. No. '9 J Tel. ssee, Tenant Mdreaa No. Boone Morrison. AIA Address p.0. Box 131 ,Vot ano No. 967-7512 s By ilder on p ona ~ .ion, In Address 235 Wai_anuenue. Hilo rel. No. 935-0279 Later rel. tubing Contractor Address No, Later rel. ctrical Contractor Addreae No. To eonstruct.nA/w npa4, etc» all In accordance with Stab Lawa and Ordinances of Ms County of HewaY, to-wlt of Work ? New ? Addilkm ? Alteration ? Repeir ? Move ®Demolition ? Recanlaitruction ? Disaster wm $-37 Waianuenue Ave., Hilo s t~10 tsT. ta.l tsraeen toisrnicn W OCCUPIED AS V I~~` DIMENSIONS 7O • 27 ~ X 92 . 14 ~ MAJ. FLOOR AREA 5460 OBE OCCUPIED n ' C ~ ACC. FLOOR AREA pCCUPANCV Z FLOOR CONSTR. WOOd NEAREST LOT BOUNDARY FT. ~VPE Of CONSTR. Val E7cr. WALLS Concrete NEAREST BUILDING FT. INT. WALLS WOOd COUNTY SEWER X YES NO. TORIES 2 ZONE y ROOFING SEWER TYPE MPLL-TIO DATE CEILING FIRM E ~~x~ ~pARKS. ~ I~i~on I11~CvioY r'1Tfions !lt 5 ee eltel m Z~ Zn~ to revn A 4 l~~unbi a e Cc~l tx~ttLres onCc . s el~'to I.~ In r ctretflon tr re s. i re: 11 t m i ,e Ct~ r t l oc[u n dl e -OR DEBRIS DISPOSAL INSTRUCTIONS TO APPLICANT APPLICANT SHALL OBTAIN THE FOLLOWING ® APPROVALS IN NUMERICAL ORDER: APPROVALS SHALL BE OBTAINED IN SEQUENTIAL ORDER. ISSUED PERMR BECOMES NULLAND VOID IF WORK OR CONSTRUE 1 ~ 19?~ TION AUTHORIZED IS NOT COMMENCED WITHIN 120 DAYS OR IF En Ineerin CONSTRUCTION OR WORK IS SUSPENDED OR ABANDONED FORA 2 yl ~ l~ 19 PERIOD OF 120 DAYS AFTER WORK HAS COMMENCED. g - ~ SEPARATE PERMITS ARE REQUIRED FOR ELECTRICAL, PLUMBING, 3 r 4 / 9 19 GAS, SIGNS, DRIVEWAYS AND GRADING. earth ~~/JpR, q REFUND REQUEST FOR PERMIT FEE PAID MUST BE RECEIVED BY 4 ~ ~ -19`3 THE DIRECTOR OF FlNANCE WITHIN 90 DAYS FROM ISSUANCE DATE t Management ~ OF THIS PERMR. 6 ~ 1 g 3 DATA PROVIDED HEREIN IS PUBLIC INFORMATION. " s~ ~tiL 1s°L Bui ding APPLICANTS QUALIFICATION: (According to 444-HRS) I AM A BONA FlDE CONTRACTOR - LK:ENSE INO. R(` 1 h R 5 , RME FOR CONTRACTING FIRM: I QUALIFY UNDF31 t7(EMPTION NO. .WHEN APPLICABLE, MY PROFESSIONAL REGISTERED NUMBER IB B NO. X30739 1 hereby acknowledge Net 1 have read dila applkationn and stale that Ne above is correct and agree to comply with 3Td DIVISION all County inancea and State laws regWadng byfldinp construction. Z 8 PL PAR LOT d ~ 3/30 ~y93 2 3 03 SIONIRURE (APPLICANT) M - COUNTY OF HAWAII DEPARTMENT OF PUBLIC WORKS iUILDING UIV • BUILDING DMSION RRUIL~ING PERMIT APPLICATION Tot~Y~°a°°^s3a`,°,,,.` '93 JUL 30 R 9 :3t n 1^ 'I n 1J q4-13L1 LAeuklenci 5+ TolalFee{ .'~7S- W Legal Owner CGUne NIQttYO.~jg l~~J L+d Address wLLIPohLI `ib~1g1 No. Tel. Lessee. Tenan Address No. ~Un voo Plana By~OOne ti orrl son Arch 1+ec~ ~A•~q4. ~1r1UQr S, t•~ Addro.a 2 C No: Qb`7-'112 Buileer ~l7 YL c.Q.~~ ~ n9L Vtt C.~ j OY~ Address ~ / ~Gi ~kQ Vl4.P No g35`c~7` Tel. Plumbing Contractor ~ Address No. „ Tal. Electrical Contractor Address No. To construe[ and/or ropeir, etc.: all In accordance with Stets lsws and Ordineneea of Ms County of Haweli, [oral[ Gass of Work ? New ? Additlon Alteration ? epair ? Move ? Demolitlon ? Reconstruction ~1, q j~ ? Disaster (coranaucnpNB11E) WQICt11UenU2 HUenue. ~VD~CAnO ~~dc~".~l ~UIIdII,~) ~,N110 r, 1sT. No.i tamEerl IoarmlcTl NOW OCCUPIED AS ~~Qn~ O-I~ ~ bILt.Li DIMENSIONS MAJ. FLOOR AREA TO BE OCCUPIED AS re+a 11 O~{,I lc'.f5 ACC. FLOOR AREA OCCUPANCY 13 7- fi00R CONSTR. E'-XI~'11 ~ NEAREST LOT BOUNDARY FT. TYPE OF CONSTR. ~ S ~ EXT. WALLS NEAREST BUILDING FT. INT. WALLS 5 8 ~K~ L COUNTY SEWER YES NO. STORIES Z 20NE ROOFING ~-KL1_3~1 SEWER TYPE COMPLETION DATE CEILING • LT.tY $USD QCCIA9'FIC FIRM ZONE REMARKS: @1101 C tool ~1'Ype~4)-e~eVa+e,- ~ 1-F CQhS~'rl C~ CiA.~ 2 eVA¢CY ~~rs~t el 51ret+ Itvel - ms. Z~1 35 3~1 r Shelton new rnen women b0.+hrms artdlC[L~Xd) (1 tSL~ CGTn or ~ rCt rn s ~ i- uhue retell I n Leuel • ~ ell on A . (Ce s s CensdYn e bbL l.U rnen~ ; u~crnen s of trm} s r e l - s Ctl s- 0 LuPAf.lC~ !'~I-11"TT6 - t,u dl relZtrat'ILn ~-~rr demo I,l.Y1Clf,~ 4 X39 - $z-v u (~'vn l+ tr01~1 ~enAn-I Space. l vt~~r ernen~ INSTRUCTIONS TO APPLICANT APPLICANT SHALL OBTAIN THE FOLLOWING ® APPROVALS IN NUMERICAL ORDER: APPROVALS SHALL BE OBTAINED IN SEQUENTIAL ORDER. ~ (J ISSUED PERMIT BECOMES NULLAND VOID IF WORK OR CONSTRUC- 1 19 - TION AUTHORIZED IS NOT COMMENCED WITHIN 120 DAYS OR IF i . , , CONSTRUCTION OR WORK IS SUSPENDED OR ABANDONED FORA 2 JCT 19`j3 PERIOD OF 120 DAYS AFTER WORK HAS COMMENCED. 4V plann;n GAS, SIGNS, DRIVEWAYS AND GRADING. Ha Ith , REFUNDTREQUEST FOR PERM TIRFEE PA DEMUSTRBE RECEIVEDINBY 4 ~ 1 THE DIRECTOR OF FINANCE WITHIN 90 DAYS FROM ISSUANCE DATE ante Management OF THIS PERMff. 5 ~ ~ lS 19~ DATA PROVIDED HEREIN IS PUBLIC INFORMATION. 6 7~~/~ Flr~ ,7 19p 3 ~ ` wilding L APPLICANTS QUALIFICATION: Acc rdin to 444-HRS ~ 9 ) ? I AM A BONA FlDE CONTRACTOR -LICENSE INO. ~ ~ ~ ~ ~ 3 S , RME FOR CONTRACTING FIRM: ~N ri t..d_ ~ ' 5 ? I QUALIFY UNDER IXEMPTION NO. .WHEN APPLICABLE, MY PROFESSIONAL REGISTERED NUMBER IS B N Q. 93146!9 I hereby acknowledge that 1 have read thin appikatlonn and state that the above is correct and agree to comply with 3fd DIVISION VI County,ay~ances and Stale laws regulatlng building cons coon. Z g PL PAR LOT SIGNQURE (APPLICAf1T) Z 3 C ~ a UILOIrdG uI`(COUNTY OF HAWAII DEPARTMENT OF PUBLIC WORKS BUILDING DNISION . ~ ~ b R ~4 OcT 19 E3\,~IIrDING PERMIT APPLICA7101V TDt>~~al~ahons es,ooo W 94-134 LEOWAENA STREET total Fees Tel. Legal owner COYNE MATTRESS C0.. LTD. Address WAIPAHU. HI 96797 No.1-671-4071 ,I?p~ 305 MOHOULI STREET reL Lessee. Tenant PAUL ROSENDAHL Addreaa HILO, HI 96720 No. 969-1763 P.O. HOX 131 rel. Plans By $OONF MORRT4pN ATA Address VOT CANO, HT 967RF No. 967_7F1 2 235 WAIP.N[JENUE AVENUE Tel. Builder CONCEPT CONSTRUCTION. INC. Address HILO, HT 96720 No. 935_0279 194 KAMEHAMEHA AVENUE Tai. Plumbing Contractor KFTTH SHT(`FHARA PT TMRTNG TNC Address HTT,O, HT 96720 NO. 995-4Q1 9 510 KALANIKOA rel. ElecVical Contractor HTRAVAMA iROR_ FT FY`TRT(`AT Address HIIA, HI 96720 No. 935-0933 To construct anWor repair, etc: all in accordance with State Laws and Ordinancoe of tha County o1 Hawall, to-wib Class of Work ? New Addition ~ ~ Alteration ? Repair ? Move ? Demolition ? Reconstruction ? Disaster a 4. ~CeNaTRUCnonslrE) 37 WAIANUEN[1E AVENUE` (VOLCANO BLOCK BUILDING) SOUTH HII.,O t IST. NO.) (STREET) (DISTRICT) NOW OCCUPIED AS VACANT DIMENSIONS 53 X 20.5 MAJ. FLOOR AREA lOR6 TO BE OCCUPIED AS retail SUaC2 ACC. FLOOR AREA OCCUPANCY B-2 FLOOR CONSTR. WOOD NEAREST LOT BOUNDARY FT. TYPE OF CONSTR - 5~ EXT. WALLS CONCRETE NEAREST BUILDING FT. INT. WALLS DRYWALL COUNTY SEWER ~ YES NO. STORIES ZONE ~ ROOFING SEWER TYPE DECEMB 1 1994 CEILING DROP FIRM 20NE x+ COMPLETION DATE _ REMARKS: Fide, u(o2.K- 0.lL sT S Mf1 ~+Y~''~-l' - i~etior R f~P/~,ans on r~ LCS ~o/~,/yY INSTRUCTIONS TO APPLICANTI_ ~ APPLICANT SHALL OBTAIN THE FOLLOWING ® APPROVALS IN NUMERICAL ORDER: APPROVALS SHALL BE OBTAINED IN SEQUENTIAL ORDER. ISSUED PERMIT BECOMES NULLAND VOID IF WORK OR CONSTRUC- 1 ® ~O ~ ° 19.2 TION AUTHORIZED IS NOT COMMENCED WITHIN 120 DAYS OR IF 1 er q CONSTRUCTION OR WORK IS SUSPENDED OR ABANDONED FORA 2 ~ ~o. 1 g PERIOD OF 120 DAYS AFTER WORK HAS COMMENCED. Tanning SEPARATE PERMITS ARE REQUIRED FOR ELECTRICAL, PLUMBING, 3 Q - ~Iil-19 GAS, SIGNS, DRIVEWAYS AND GRADING. He h REFUND REQUEST FOR PERMIT FEE PAID MUST BE RECEIVED BY 4 O ' ~ t3 1~~ THE DIRECTOR OF FINANCE WITHIN 90 DAYS FROM ISSUANCE DATE ~ esq agem nt M/ OF THIS PERMIT. 5 `O ! 19~ DATA PROVIDED HEREIN IS PUBLIC INFORMATION. r ~L~ 6 ~ / 19~ Building APPLICANTS OUALIFIGATION: (According to 444-HRS) I AM A BONA FlDE CONTRACTOR -LICENSE INO. BC 16835 . RME FOR CONTRACTING FIRM: ? I QUALIFY UNDER EXEMPTION NO. .WHEN APPLICABLE, MY PROFESSIONAL REGISTERED NUMBER IB B NO. 4~s3i 1 hereby acknowledge Net I have read this applicetionn and slate that the above is correct and agree to comply with 3rd DIVISION all County ordinances end State laws regulating building construction. Z g PL PAR LOT SIGNATURE (APPLICANT) 4/93 2.5m pP Form P-w Ir/er1 COUNTY OF HAWAII o°°` of FI"°"°° „eAL PROPERTY TAX DIVISION DEPARTMENT OF FINANCE 885 Fillenl Street Hilo, Hewall 98720 Return and Claim for Real Property Tax Exemption Building Improvements Pursuant to Rehabilitation Projects or Code Enforcement File on or before December 31 for the succeeding tax year . ~ Z S PLAT ~ FCEL HPR l axw~~: j 2 j 3 1 003 1006 i000D i County HAWAII Bldg. Address 27 WAIANUENUE AVE tFILE IN OU AOR YPLICATE) HILO, HI 96720 1. Rehabilitation Projects: Provide project name VOLCANO BLOCK BUILDING Do you occupy or use part of the building? ? yes ®no 2. Code Enforcement Cases: Citation Number Date of citation Is building a single family residence? ? Yes ? no Do you occupy the entire building] ? Yes ? no 3. Describe improvements to building: The building was completely gutted and restored in compliance with Historic preservation guidelines and requirements. 4. Floor area improved: 10.765 sq.ft. 5. Cost of improvements $ 931 899.63 6. Date improvements completed no-~°T - Exemption from increased valuation due to the above improvements is hereby claimed. I hereby certify that all statements in this claim are true and correct to the best of my knowledge. COY (TRESS CO. ,,,.~L~'' i Date SEPTEMBER 30. 1996 Owner's Signature -`-'L its"i"`~'~ Address 94-134 LEOWAENA ST _ - WAIPAHU, HI 96797 Phone No. (808)671-4071 RP Form P-ea FOR OFFICE USE ONLY I. For Building in Redevelopment, Rehabilitation or Conservation Areas The above designated building is in an officially designated rehabilitation project. The improvements to the building were made and satisfactorily comply with the rehab1ili~tation project standards. c \ a~~ ~ ~ ~ ..1 ,~„r_ 'f OIyQ C~ ~ Certified by: , r;~ 1 lMl..arnrn'I„ h'~" f~l [ ` ,~gl I~V~/I 101 ~ 4(,s,ooa~- $1,o,~m-~~3z~~~oa y, ~ ~5roo D Chief Engineer i tl 11. For Building Maintained or Repaired Under Other Governmental Code Provisions The above designated building was inspected on , 19- and found to be substandard under the code. ~Yiaintenance or repairs to the buildings were made ana satisfactorily compiy with the code standards. Certified by: Chief Engineer Reasons for Non-certification Exemption approved: U Not in rehabilitation project area. ? Not substandard under any code. ? Improvements have not been made. for County council ? Improvements do not comply with standards. Received by ? Others: Specify Director of Flnanca Date _ F v+ 41 DEPARTMENT OF FINANCE COUNTY OF HAWAII ~I STATE OF HAWAII I ROLES AND RECULATI0tJ9 OF THE DIRECTOR OF FINANCE Pursuant to Chapter 91, Naraii Revised Statutes, and the County Charter, ' the following rules and regulations ors adopted by the Director of Finance o! the County of Harsii relating to sxemptioa from ineseased valuation due to certain iWpsovamaata to buildings to road u follows ROLE NO. 9. RULES AND REGULATZON9 OP T}IE DIRECTOR OF FINANCE RELATING TO E%EISPTION FROM IHCREAiED VALUATIOiN ~ DUE TO CERTAIN IHPROVEA03NTS TO BUILDINGS UNDER SECTION Sys, ORDINANCE NO. 613 OF TAB ~OHTY O! HAWAII. Sea. 9.1 Purpose cf rules Sso. 9.Z Definitions Beo. 9.3 Eligibility zaquiremsnts Sao. 9.4 Filing o! aleim Soo. 9.5 Determination and certification Soc. 9.6 Extant of the tax moratorium eeo. 9.7 Appeal Bec. 9.8 Effective data Seo. 9.1 Purpose o! rules. Those rules and regulations ass intended to clarify end implement 5action 56(g), Ordinance No. 613 0! the County o! Hara11, which provides that rho assessed valuation of osrtsin buildings shall sot be inorsaaed it the increase is duo to improvements on building• undartal:ea or made by the owner-occupant pursuant to the requirements of ~ any urban redevelopment, rehabilitation oz wneervation projeat under the provisions of Pazt ZI of Chapter 53, tlarsli Revised Statutest the property tax moratorium being for a poriod o! seven (7) years as preecrlbed in 6ootion 9.7 of rheas regulations. Sec. 9.Z Definitions. As used 1n theso rules and roqulationsi (1) The term "director" shall moan the eonnty director o! finance or hi• doaignea. (2) "Improvnmanta" shall include additions, alterations, modifica- tions or other new aonrtruation, improvement or repair wzk to buildicga pursuant to the requirements oP a rehabilitation project. (3) "Helntenanae° rhall traan the process o! preserving a property and keeping it operational. It includes oloanlaq, printing and other sndeevors to upkeep a property. (4) "Oomar-ocoupent" shall mesn the person rho o+m• and physically occupies the building including lassoes of zsaidential pmpozty rho qualify ar ornery under 6eotion 50, Ordinance No. 613 0! the County o! Haxaii. (5) 'Rehabilitation projects" shall seen an officially urban redevelopment, rehabilitation, or conservation project under the provisions o! Part II of Chapter S3, Harsii Revised Statutes. (6) "Repair" .x-+all mean to replace, to restore, oz to fix termite or rot damac worn out os dilapidated parts os iixtursa o! a bulldin~ 42 Sao. 9.3 Eligibilit ;requirements. (a) The assessable ,•~uation o! the building shall aot be inarsased if the increase in 'relue results from impmvamoata made Lo the build- ing pursuant to t;~e requirements o! any rehab111tation project. (1) All types~o! buildings, including single family residences, duplexes,'~~j~partmant buildings end commercial buildings are eligible provided that the building is occupied by the oanar- occupantJ,~ 1 I' ~ (A) If there nre mars than one (1) building oa the property, only the builfliaq occupied by the oanarroocupant is eligiDTe. (H) I! the Danes-occupant physically occupied part o! the building, the entire building qualifies. (Z) Additions, alterations, modifications or other construction improvements or repairs have bean undertaken or made to the building by the oases-occupant pursaant to she requirements o! say rehabilitation project. (b) The property s?1a1.1 bs eligible upon compliance with the following condltlons: (1) Ths Danes-ocoupant has properly and timely filed the olalm for tax moratorium with the disaster o! finance. (2) The build'1Ag improvemeata have been certified as provided by Section 56(g), Ordinance No. 613 of the County of Aaxaii. (3) The claim has been reviewed and approved by the department o! 1 linancs. J 9eo. 9.4 Piling of claim. (a) The oanez-occupant shall complete in quadzupliaats the claim on a Porn prescribed by the director sad timely file the cams, depending on the location and project o! the subjsat property to the urban zenaral or rehabilitation project agency or any designated govern- mental agency of the County of 8awa11. (b) The claim shall be filed on os belore December 31 for the sucoeeding tax yeas. Sea. 9.S Determination and certilication. (a) The proper authority o! the County shall determine that the build- ing ie in nn officially designated rehabilitation project, and the improvements to the building ware completed and satislactorlly comply with the ralubilitation, redevelopment os waservation eat provisions. (b) The claim shall be oertified by the Mayor or any govesamantal official designated by him and approved by the County Council. , (o) Tlia certifying authority oz agency shall sand throe (3) copies a! the claim to the direotoz o! finance by January 15, retaining one ~ (1) copy fez the agency Liles. The director shall review and acknowledge receipt of the olaim, return one (1) copy to the certi- .}yinq agency, end retain the original copy !or hie lils. (1) The directos shell sand one (1D copy o! the claim, showing either the costitlaation or noa-cortitiaatioa, to the ovnes- ocoupant. 43 Seo. 9.6 Extent of the tax mozatorium, if the alaim is certiliad by the proper authorities and the property ie found eligible by the director for the exemption from the increased valuation, there shall be no inczease in the assessable b~4~.ding valuation. The period for the exemption lrom tha increase rhall seven (7) tax years, effective July 1, o! the suaceedinq tax year <.~llowing the filing date of application. If the ~ owner-occupant of a •~'.aporty that has been granted the tax moratorium either vacates or fua.ls to physically occupy the building or transfers the property, the tazc moratorium shall be cancelled at the end of that tax yoar during which such acts have occurred. i, Seo. 9.7 Appeel. If the owner is aggrieved by the disapproval of the ~ exemption claim or assessment, the owner may appeal through the director i as in the case of real property tax appeal. Appeals shall be governed by the appropriate section of Ordinance No. 613 of the County of Hawaii, i and may be taken to the board of zeview or be taken directly to the tax appeal court without appealing to the board of review. 6ea. 9.8 Effective dnte, This rule shall become effeotive qn July 1, 1981. I 44 CEATIFICATIOtt The undersigned Director of Finance, County of Hawaii, dose hereby certify: 1. That the foregoing is a full, true and correct copy of Rule t7o. 9 of the Rulers and Regulations of the Director ~ of Finance Rolating to Exemption from Increased Valuation Due to Certain Improvements to Buildings Under Section 56, Ordinance .3c.. 613 of the County of Hawaii, which was adopted on 't~:.~y 19, 1981. 2. That notice r,f public hearing on the foregoing Rule No. 9, which noticy included a statement of the substance of the proposed rules and regulations was published in the Hawaii Tribune-Herald and Weat fi/a.~/w/.-ai~i Today on April 21, 1981. . F; ~ ~L~ - Dire&tor of Finance Approved this 19th day of Merv , 1981. ~ , Herbert T. Dlatayoshi; taayor County o! ttawaii Approved by the County Council on this 3rd day oP June . 1981. Council Chairman Approved as to form and legality: li.:.•~•i i~. ~i E, C~PUTY.Cozporetlon Counsel County of Hawaii Given under my hand and the Seal of the County of Hawaii this 3rd day of June 1981. County Clerk