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RULES AND REGULATIONS OF THE BOARD OF REVIEW <br /> COUNTY OF HAWAII, STATE OF HAWAII <br /> RELATING TO PROCEDURE AND FORMS TO BE USED <br /> The Board of Review of the County of Hawaii hereby promulgates the following rules <br /> and regulations relating to procedure and forms. <br /> RULE 1. Definitions. <br /> 1.1 "Board"means the Board of Review for the County of Hawaii,whose address is <br /> County of Hawaii Real Property Tax Office, 865 Piilani Street, Hilo,Hawaii <br /> 96720. <br /> 1.2 "Chairperson"means the chairperson of the Board. <br /> 1.3 "Chapter 19"or"Section 19" shall mean Chapter 19 or Sections of Chapter 19 of <br /> the Hawaii County Code. <br /> 1.4 "Taxpayer"or"appellant/owner"means the person taking an appeal to the Board <br /> under the provisions of Chapter 19 of the Hawaii County Code as amended. <br /> 1.5 "Director"means the Director of Finance of the County of Hawaii or his <br /> authorized subordinate. <br /> RULE 2. Time and Place of Meetin)Z. <br /> 2.1 The Board shall hold its regular meeting annually at the Real Property Tax Office <br /> Conference Room or other public place at 10:00 a.m. on the second Wednesday <br /> of March, or on any other date not later than April 9 of the year. <br /> RULE 3. Quoru m. <br /> 3.1 The Board shall not transact any business unless a quorum is present. The <br /> presence of three Board members,who are eligible to act on the matter before the <br /> Board, shall constitute a quorum. The concurrence of three Board members shall <br /> be necessary to make any action of the Board valid. <br /> 32 Executive Session may be initiated and acted upon with the concurrence of three <br /> board members. <br /> RULE 4. Appearance and Practice Before the Board. <br /> 4.1 Any individual taxpayer may appear for himself before the Board. <br /> - 1 - <br />