HomeMy WebLinkAboutBIL 023 Draft 01 2012-2014OFFICE INFORMATION ONLY
Meeting: Council — February 6, 2013
Action: Filed on first reading due to vote count of 1 aye (Ford) and 8 noes.
Re: Bill 23; Comm. 71 ( X012-2014 term); FC -26 (Adopted although not
indicated on report as adopted).
COUNTY OF HAWAII
ORDINANCE NO.
STATE OF HAWAII
BILL NO. 23
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 3, SECTION 19-32 OF THE
HAWAII COUNTY CODE 1983 (2005 EDITION, AS AMENDED), RELATING TO
REDUCTION OF THE REAL PROPERTY TAX PENALTY AND MONTHLY
INTEREST FOR DELINQUENT TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose.
The purpose of this ordinance is to reduce the penalty and monthly interest for delinquent
real property taxes. Currently, the penalty and interest equal 22% for the first year. In this time
of financial hardship, when bank interest rates are very low, the county should not be making
excessive amounts of money from financially distressed people or charging credit card company
interest rates on a debt that has the collateral of land.
SECTION 2. Chapter 19, article 3, section 19-32, of the Hawaii County Code 1983
(2005 Edition, as amended), is amended to read as follows:
"Section 19-32. Penalty for delinquency.
There shall be added to the amount of all delinquent taxes, a penalty of [ten] five
percent for each year of such new delinquent taxes as determined by the director, which
penalty shall be and become a part of the tax and be collected as a part thereof.
All delinquent taxes and penalties shall bear interest at the rate of [one] one-half
of one percent for each month or fraction thereof until paid, beginning with the first
calendar month following the calendar month designated for payment in section 19-31.
The interest shall be and become a part of the tax and be collected as a part thereof.
No taxpayer shall be exempt from delinquent penalties by reason of having made
an appeal on the assessment, but the tax paid, covered by an appeal duly taken, shall be
held in a trust account as provided in section 19-102."
SECTION 3. Material to be repealed is bracketed and stricken.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 4. Severability. 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 severable.
SECTION 5. This ordinance shall take effect on July 1, 2013
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAII
Hawaii
Date of Introduction:
Date of I" Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm.
71