HomeMy WebLinkAboutRES 105 Draft 01 2012-2014 .-JMtV OF N-
COUNTY OF HAWAII - _ : ; STATE OF HAWAII
RESOLUTION NO. 105 13
RESOLUTION AUTHORIZING THE DIRECTOR OF FINANCE TO ISSUE A REFUND OF
A ROLLBACK TAX AND PENALTY FOR BREACH OF AN AFFORDABLE HOUSING
DEDICATION TOTALLING TWO THOUSAND SIX HUNDRED SEVENTY FOUR AND
93/100 DOLLARS ($2,674.93)
WHEREAS, claimants are required to annually submit applications to the County of
Hawai`i Department of Finance ("Department of Finance")to be granted an affordable rental
housing classification pursuant to Chapter 19, Article 10, Section 19-53(j), of the Hawai`i
County Code;
WHEREAS, Chapter 19, Article 10, Section 19-53(j), of the Hawai`i County Code
requires, upon breach of the affordable rental housing classification, a cancellation of the tax
assessment retroactive to the date of the classification with a maximum rollback of two years
plus the current year, all difference in the amount of taxes that were paid and those that would
have been due from the assessment in the higher classification being payable with a ten percent
penalty;
WHEREAS, Mr. Barry K. Taniguchi, after being charged the rollback penalty for breach
of the classification, brought to the attention of the Department of Finance the inherent
unreasonableness between the annual reapplication requirement to receive an affordable rental
housing classification and the penalty of a rollback of two years plus the current year for breach
of an affordable rental housing classification;
WHEREAS,the Director of the Department of Finance ("Director of Finance")
determined the two year plus current year rollback and penalty provisions for breach of an
affordable housing dedication under Chapter 19, Article 10, Section 19-53(j), of the Hawai`i
County Code to be inappropriate for a program that requires annual renewal;
WHEREAS, the Director of Finance is currently seeking to amend Chapter 19, Article
10, Section 19-53(j), of the Hawai`i County Code by eliminating the two year plus current year
rollback penalty leaving a rollback penalty to the date of the classification, but no more than the
current year, thereby reconciling the annual affordable rental housing classification application
process with the penalties for breach of such a classification;
WHEREAS, the Director of Finance desires to reimburse Two Thousand Six Hundred
Seventy Four and 93/100 Dollars ($2,674.93) of the payment made by Barry K. Taniguchi,
reflecting a reimbursement of the two year rollback penalty;
WHEREAS, Chapter 19, Article 1, Section 19-3(12), of the Hawai`i County Code
requires the Director of Finance to obtain the approval of the County Council for refunds for
claims arising from Chapter 19 in excess of Five Hundred Dollars ($500);
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY
OF HAWAII that in accordance Chapter 19, Article 1, Section 19-3, (12), of the Hawai`i
County Code, the Council of the County of Hawai`i authorizes the Director of Finance to issue a
refund of Two Thousand Six Hundred Seventy Four and 93/100 Dollars ($2,674.93) to Mr.
Barry K. Taniguchi.
BE IT FURTHER RESOLVED that the Clerk of the County of Hawai`i is directed to
transmit copies of this Resolution to: 1) the Honorable William P. Kenoi, Mayor of the County
of Hawai`i; 2) Department of Finance; 3) Office of the Corporation Counsel; and 4) Mr. Barry K.
Taniguchi at P.O. Box 4353, Hilo, Hawai`i 96720.
Dated at Hilo , Hawai`i, this 15th day of May , 2013.
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAII
COUNTY COUNCIL ROLL CALL VOTE
County of Hawai`i AYES NOES ABS EX
Hilo, Hawai`i EOFF X
FORD X
I hereby certify that the foregoing RESOLUTION was by ILAGAN X
the vote indicated to the right hereof adopted by the COUNCIL of the KANUHA
County of Hawaii on May 15, 2013 X
KERN X
ONISHI X
ATTEST: POINDEXTER X
WILLS X
YOSHIMOTO X
9 0 0 0
1111PA..
Reference: C-247.1/FC-61
COUNTY CLERK CHAIRPERSON&PRESIDING OFFICER RESOLUTION NO. 105 13
(DRAFT 2)
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