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Home My WebLink About2014-09-23 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 23, 2014 West Hawai'i Civic Center Department of Liquor Control Conference Room Kailua-Kona, Hawaii CALL TO ORDER Chairman Scott Church called the meeting to order at 9:02 a.m. Present were: Board Members Scott Church, Reiko Ford, Donald David and Richard Dinges; Deputy Corporation Counsel Renee Schoen; Real Property Tax Administrator Stanley Sitko and Real Property Appeals Board Clerk Elizabeth Nina Swain. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES Board Members were provided with minutes from the September 9th and 10th meetings held in Hilo at the Aupuni Center Conference Room. Correction(s) were noted as follows: • September 10, 2014 Page 2 Case No. 22009, TMK 2-9-002-083-0000 Motion with decision was not included. Correction/Addition: Mrs. Ford moved to accept the County's recommendation of reducing the land value to $396,900. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 3:0. No further corrections were noted. Mr. Dinges moved to accept the minutes as corrected for September 9th and 10tH Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. TAX APPEAL CASE HEARINGS Note: Prior to the start of the case hearings, Deputy Corporation Counsel Renee Schoen advised all Appellants and the Department of the appointment of Board Members as private citizens and volunteers from the community, the procedure the Board would be following for the rendering of their decision, and the Appellants' further right to appeal to the Tax Appeal Court located in Honolulu within 30 days from the date of the decision letter that the appellant will be receiving via certified mail. For each appeal case, the appraiser submitted a packet of information to the Board, unless there had been a prior settlement with the Appellant or withdrawal. If the Appellant was not present, any information sent in by the Appellant was presented to the Board along with the appraisers' packet. CASE #21778 —ANDERSON, MICHAEL TM K 7-6-014-001-0000 Case No. 21778 was continued by the Board from their August 26th meeting at 1:30 p.m. Present were appellant Michael Anderson and County appraiser Ellsworth Hulihee. Property located on Heenalu Road in Kailua-Kona. Appeal on land value. Appellant presented his case and provided information as requested. County presented their case and provided information as requested. County recommended sustaining the land value at $510,400. A call for questions was made. Mr. Dinges moved to accept the County's recommendation of $510,400. Seconded by Mr. Church. A call for discussion was made. After discussion, Mr. Dinges withdrew his motion and Mr. Church withdrew his second. Mr. Church moved to reduce the land value to $275,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES Board was presented with requests for withdrawal of appeals for the following cases: Case No. 21920 TMK 6-5-003-001-0000 BOH AS TTEE FOR THE RICHARD SMART TRUST Case No. 21932 TMK 7-2-002-001-0000 B P BISHOP ESTATE Case No. 21934 TMK 7-2-002-001-0000 B P BISHOP ESTATE Case No. 21935 TMK 7-6-015-020-0000 B P BISHOP ESTATE 2 Case No. 21936 TMK 7-7-004-035-0000 B P BISHOP ESTATE Case No. 21937 TMK 7-8-001-001-0000 BISHOP ESTATE Case No. 21938 TMK 7-8-001-001-0000 BISHOP ESTATE Case No. 21939 TMK 7-8-001-002-0000 BISHOP ESTATE Case No. 21940 TMK 7-8-001-002-0000 B P BISHOP ESTATE Case No. 21941 TMK 7-8-001-003-0000 B P BISHOP ESTATE Case No. 21942 TMK 7-8-001-003-0000 B P BISHOP ESTATE Case No. 21943 TMK 7-8-001-007-0000 B P BISHOP ESTATE Case No. 21944 TMK 7-8-004-003-0000 B P BISHOP ESTATE Case No. 21945 TMK 7-8-004-034-0000 B P BISHOP ESTATE Case No. 21946 TMK 7-8-009-013-0000 B P BISHOP ESTATE Case No. 21947 TMK 7-8-009-019-0000 B P BISHOP ESTATE Case No. 21997 TMK 7-8-009-035-0000 B P BISHOP ESTATE Case No. 21948 TMK 7-8-009-038-0000 B P BISHOP ESTATE A call for questions was made. Mr. Church moved to accept the withdrawals as presented. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on two (2) cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. Mr. David questioned the land value in Case No. 21989. County appraiser Rex Jitchaku responded. A call for questions was made. Mr. Church moved to approve the settlements. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:55 a.m. Reconvened: 1:30 p.m. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on three (3) cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. Mr. David questioned the exemption amount in Case No. 21922. County appraiser Jaime Ortiz Nava responded. 3 Mr. Church questioned the decrease in land values for Case Nos. 21844 and 21846. County appraiser Jaime Ortiz Nava responded. A call for questions was made. Mr. David moved to accept the settlements presented by the County. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #21792 — QUEENS' MARKET, LLC TMK 6-9-008-017-0000 Appellant was not present and had submitted their intent prior to the hearing. Present for the County was appraiser Jaime Ortiz Nava. Property located on Waikoloa Beach Drive and commonly known as the Queen's Marketplace. County presented their case together with any and all information provided by the appellant. County recommended sustaining the values. A call for questions was made. Mr. David moved to sustain the County's values. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #21787 — THE CHURCH OF JESUS CHRIST OF LDS TMK 6-8-003-014-0000 Appellant was not present. Present for the County was appraiser Jaime Ortiz Nava. County presented to the Board appellant's request to reschedule the case hearing. A call for questions was made. Mr. Church moved to reschedule the case to November 12 at 9:00 a.m. in Kona. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. WITHRAWN CASES County presented to the Board appellant's requests to withdraw their appeals for the following cases: CASE NO. 22114 TMK 7-6-004-048-0000 CASE NO. 21950 TM K 8-3-002-001-0000 CASE NO. 21951 TMK 8-3-003-027-0000 CASE NO. 21952 TM K 8-3-004-001-0000 CASE NO. 21953 TMK 8-3-004-005-0000 CASE NO. 21954 TMK 8-3-008-002-0000 12 SHEFF, LAWRENCE/ SHEFF, KAREN TRUST B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO CASE NO 21955 21956 21957 21958 21959 21960 21961 21962 21963 21964 21965 21966 21967 21968 21969 21970 21971 21972 21973 21974 21975 21976 21977 21979 21981 21983 21984 21985 21986 21987 TMK 8-3-008-066-0000 TMK 8-3-009-012-0000 TMK 8-3-009-045-0000 TMK 8-3-014-001-0000 TMK 8-3-014-002-0000 TMK 8-3-014-003-0000 TMK 8-3-014-004-0000 TMK 8-3-014-005-0000 TMK 8-3-014-006-0000 TMK 8-3-014-007-0000 TMK 8-3-014-008-0000 TMK 8-3-014-008-0000 TMK 8-3-015-002-0000 TMK 8-3-015-004-0000 TMK 8-3-015-005-0000 TMK 8-3-015-006-0000 TMK 8-3-015-007-0000 TMK 8-3-015-008-0000 TMK 8-3-015-009-0000 TMK 8-3-015-010-0000 TMK 8-3-015-011-0000 TMK 8-3-015-014-0000 TMK 8-3-015-015-0000 TMK 8-3-015-016-0000 TMK 8-3-015-040-0000 TMK 8-4-006-024-0000 TMK 8-4-006-037-0000 TMK 8-4-007-004-0000 TMK 8-4-010-012-0000 TMK 8-5-003-007-0000 A call for questions was made. B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE B P BISHOP ESTATE Mr. Church moved to accept the withdrawals. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS No announcements were made. 5 ADJOURNMENT Meeting adjourned at 2:03 p.m. Respectfully submitted, ��zaXea (Iyl�a) ywal�' Elizabeth (Nina) Swain Real Property Appeals Board Clerk Exhibit A m x ao m m m N O O O O O A � � O O m 0 0 0 0 0 o i'u N V N io o io O O O O O --Ow m -ml No y N o 'o m m m 6 6 m r m m m v m m Z D x b m o m N y m m O m OS oo m < T c o > O m b 00 b o H o o w v D o o Z m J p � m s o m o m o S n m a m S p D m O o 0 'a o0 0 2 m m m Z Z z z O y fn m T 2 0 41 S T O c O w v r r c T m A m O p m m y m o N m H T x N D m Z m of x p y S O O Z N T 2 ti O O p A m m m x d ra m - n N N P m m J V O + O O O O O O O O O O A A p � O O A N m O p 0 0 0 0 0 0 O 0 0 0 0 + m N ml O O O O O O O O O O S S �N+ io g co ` (NJ N O O O A A A A v u 3 3 Exhi bit B y r m n a n n 'm' x y m K x o m m r x o y m ori m e a io neo n u ne Sd � N l0 N N p r rn o m N + 0 0 0 0 0 m N b J N N r N A r o m o & m O O O O O N, m N � O m m N (n + P A O O O O O O P P S N N 0 0 0 0 m m IJ N O O O O O y r m m +m O O N N p p o 0 m m O p O O O p N N W m O O N N O O O O y r 0 N S A N A N V A OTy my N �ml m P �_ A y z i S m A S r A u m m J A _' y 0 0 m m w xy m 0 o O Z 0 0 0 0 z m o z 3 m bo 3 O H n m N N m m N O r m d ? 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