HomeMy WebLinkAboutBIL 679 Draft 01 1988-1992 COUNTY OF HAWAII STATE OF HAWAII
BILL NO. 679
ORDINANCE NO.
A BILL FOR AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 10 ,
SECTION 19-89 OF THE HAWAII COUNTY CODE 1983 , RELATING TO REAL
PROPERTY TAXES, BY EXEMPTING CERTAIN HAWAIIAN HOME LANDS
PROPERTIES FROM TAXATION.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII :
SECTION 1 . Chapter 19, Article 10 , Section 19-89 of the
Hawaii County Code, is amended to read as follows :
Section 19-89 Other exemptions. Exemptions [to] from
real property taxes as set forth in Chapter 53, Chapter 154,
Chapter 183 , Chapter 186 , Chapter 234 , Chapter 239 , and Chapter
514, Hawaii Revised Statutes, and in Section 208 of the
Hawaiian Homes Commission Act, and which were enacted prior to
November 7 , 1978 , shall remain in effect and be recognized by
this County in its administration of the real property tax
system, provided, that, all references to the director of
taxation or the department of taxation shall now be deemed to
refer to the designated representative of the mayor who shall
also be subject to approval by the council . Real property,
exclusive of buildings, leased and used as a homestead
( houselots, farm lots, and pastoral lots) , by a qualified
native Hawaiian lessee pursuant to Section 207 of the Hawaiian
Homes Commission Act, 1920 , shall be exempt from real property
taxes, provided that no delinquent taxes are owed to the County
by the respective lessee as of the effective date of the
exemption granted by this section . General leases of real
property used for commercial, industrial, or other income
producing purposes is deemed fully taxable and will not qualify
for the exemption granted by this section. The respective
lessee of Hawaiian Homestead lands shall continue to qualify
and receive other personal exemptions, provided that claims for
the exemptions are timely filed, including the seven-year
limitation on the exemption afforded by Section 208 of the
Hawaiian Homes Commission Act, 1920 .
SECTION 2 . Material to be repealed is bracketed . New
material is underscored . In printing this ordinance, the
brackets, bracketed material, and underscoring need not be
included .
SECTION 3 . In the event that any portion of this
ordinance is declared invalid, such invalidity shall not affect
the other parts of this ordinance .
SECTION 4 . This ordinance shall take effect retroactive
to January 1, 1992 .
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAII
Hilo, Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date :