HomeMy WebLinkAbout2014-03-14 BOR Meeting MinutesCOUNTY OF HAWAII
TAX BOARD OF REVIEW
MEETING MINUTES — Organizational Meeting
Wednesday, March 20, 2013
Real Property Tax Conference Room
101 Pauahi Street, Suite 4, Hilo, Hawaii
CALL TO ORDER:
Chairman Albert Kualii called the meeting to order at 10:19 a.m.
Present were: Board Members Albert Kualii and Scott Church; Craig Masuda,
Deputy Corporation Counsel; Stanley Sitko, Real Property Tax Administrator,
Lisa Nahoopii, Real Property Tax Assistant Administrator. Also present was
Wesley Takai, former Board Member who returned for a 90 -day extension due to
the vacancies on the Board.
Absent was: Board Member Michael D'Amico.
No members from the public were in attendance.
STATEMENTS FROM THE PUBLIC: No statements were made.
APPROVAL OF MINUTES:
Minutes from the complaint hearing held on November 28, 2012, were distributed
to the Board Members prior to the meeting for their review.
No corrections were noted.
Mr. Takai moved to accept the minutes of the November 28 complaint
hearings. Seconded by Mr. Church. A call for discussion was made.
Motion passed by a vote of 3:0.
OLD BUSINESS: No old business discussed.
NEW BUSINESS:
• Welcome Any New Board Members.
Mr. Masuda provided the Members with an update as to the status of the
filling of the two (2) vacancies. One application was received, however,
appointment is subject to the approval by County Council. No other
applications were received to date.
• Election of Officers.
Mr. Takai nominated Mr. Kualii as Chairman and Mr. Church as Vice -
Chairman.
Mr. Church nominated himself to serve as Chairman.
No other nominations were received.
Mr. Takai moved to elect Mr. Church as Chairman and Mr. Kualii as
Vice -Chairman. Seconded by Mr. Kualii. A call for discussion was
made. Motion passed by a vote of 3:0.
• Establishing Dates for 2013Tax Appeal Case Hearings.
A list of the tentative appeal hearing dates was distributed to the
Members. The dates are as follows:
Hilo: July 23, 24; August 20, 21; September 17, 18; October 22, 23;
November 12, 13; December 10, 11
Kona: July 30, 31; August 27, 28; September 24, 25;
October 29, 30; November 19, 20
Hilo hearings will be held at the Aupuni Center Conference Room in the
Aupuni Center. Kona hearings will be held at the Department of Liquor
Control Conference Room in the West Hawaii Civic Center.
Mr. Church informed the Members of dates that he would not be able to
attend due to personal commitments.
• Establishing Workshop Date, Place and Agenda.
A discussion was held amongst the Members as to the date and place of
the Annual Board of Review Workshop. It was confirmed that the
Workshop will be held on June 4, 2013, from 10:00 a.m. to 2:00 p.m., in
the Mala Ikena Room at the Hilo Hawaiian Hotel. A discussion was also
held as to the State Board of Review Conference being canceled for this
year. The organizers are hoping to have it back in place next year.
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• Discussion of Bills Relating to Assessments.
Mr. Masuda reported that there were no legislative bills pending relating to
assessments. All legislation pushing for the State to take control of real
property taxes did not make it pass its proposing body.
• General Legal Discussion and Training.
Mr. Masuda presented information to the Members on procedure for case
hearings. Discussed the format for County Appraisers presentations as to
packet format, material contained in packets, and giving the Board
Members time to review the packets prior to starting their presentations.
Discussed the process for motions and the "dos and don'ts" of the hearing
procedures.
• Comments from Real Property Tax Administrator
Mr. Sitko along with Assistant Tax Administrator Lisa Nahoopii informed
the Board as to the training workshops that will be provided to all of the
County Appraisers this year covering procedures, uniformity in
presentations, material to provide, etc. as to fulfill the recommendations
made by the Board in its annual report provided to the Mayor and County
Council.
• Other Miscellaneous Reports and Comments
No other reports or comments were made.
ADJOURNMENT:
Meeting was adjourned at 11:25 a.m.
Respectfully submitted,
E. Wna Swa.vw
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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