HomeMy WebLinkAbout2014-10-08 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, October 8, 2014
Aupuni Center Conference Room
Hilo, Hawaii
CALL TO ORDER
Chairman Scott Church called the meeting to order at 9:00 a.m.
Present were: Board Members Scott Church, Donald David, Reiko Ford and Richard Dinges;
Deputy Corporation Counsel Bill Brilhante; Real Property Tax Assistant Administrator Lisa
Nahoopii Miura and Real Property Appeals Board Clerk Elizabeth Nina Swain.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
TAX APPEAL CASE HEARINGS
Note:
Prior to the start of the case hearings, Deputy Corporation Counsel Bill Brilhante 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 #22021 — GARTEN, RONALD C
TMK 4-4-012-042-0000
Present were appellant Ronald Garten and County appraiser Brandon Cain.
Property located on Paauilo Mauka Road.
Appeal on land value.
Appellant presented his case. County presented their case and recommended sustaining the
value. A call for questions was made.
Mr. Dinges moved to sustain the County's assessed value. Seconded by Mr. David. A
call for discussion was made. Motion passed by a vote of 4:0.
CASE #21859 — KOHANAIKI SHORES LLC
TMK 7-3-009-016-0000
Present were appellant's representative, Francis Ouye, and County appraiser Jaime Ortiz
Nava.
Property is known as the Kohanaiki Golf Course located South of the Kona airport.
Appeal on land value.
Appellant's representative presented their case. County presented their case and
recommended reducing the value to $348,800. A call for questions was made.
Mr. Church moved to sustain the County's assessed value. Seconded by Mr. David. A
call for discussion was made. After discussion, Mr. Church withdrew his motion and
Mr. David withdrew his second.
Mr. David moved to accept the County's recommendation for the reduced value of
$348,800. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by
a vote of 4:0.
CASE #22084 — KOHANAIKI SHORES LLC
TMK 7-3-064-022-0000
Present were appellant's representative, Francis Ouye, and County appraiser Jaime Ortiz
Nava.
Property is located South of the Kona airport.
Appeal on land value.
Appellant's representative presented their case. County presented their case and
recommended sustaining the value. A call for questions was made.
Mrs. Ford moved to accept the County's recommended reduced value of $179,400.
Seconded by Mr. Church. A call for discussion was made.
Mr. Brilhante requested a recess to tend to a non -board related matter.
Recessed: 10:43 a.m.
Reconvened: 10:50 a.m.
2
Upon reconvening with the meeting Mr. Church requested that the Board go into executive
session to present legal questions that the Members had to Corporation Counsel.
Mr. Church moved to go into executive session to confer with the Board's attorney.
Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of
4:0.
Entered into Executive Session: 10:52 a.m.
Exited Executive Session: 11:03 a.m.
During the executive session Board Members presented questions to Mr. Brilhante as to the
Board's specific duties and powers in requesting information and deferring cases.
Mrs. Ford withdrew her motion made prior to the recess. Mr. Church withdrew his
second.
Mr. Church moved to defer Case No. 22084 to November 12 at 9:00 a.m. enabling the
County time to exam parcel for improvements and make recommendations for
improvements, if any, pursuant to the dedication date and to re-exam its assessment
of land as appropriate. Seconded by Mr. David. A call for discussion was made.
Motion passed by a vote of 4:0.
CASE #22081, 22082, 22082 & 22085 — KOHANAIKI SHORES LLC
TMK 7-3-063-001-0000, 7-3-063-006-0000, 7-3-063-007-0000 & 7-3-063-013-0000
Present was appellant's representative Francis Ouye and County appraiser Jaime Ortiz
Nava.
County informed the Board that the appellant had agreed to a settlement offered by the
County with the following values:
Case No. 22081
Case No. 22082
Case No. 22083
Case No. 22085
Building Value: -0- Land Value: $992,300
Building Value: $205,100 Land Value: $3,409,500
Building Value: -0- Land Value: $1,475,700
Building Value: $192,400 Land Value $2,877,400
A call for questions was made.
Mr. David moved to accept the settlements for the four cases as stated. Seconded by
Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0.
3
CASE #22022 — WORCHEL, BARRY JASON
TM 4-7-002-041-0000
Appellant was not present.
County informed the Board of appellant's request to withdraw his appeal for Case No. 22022.
A call for questions was made.
Mrs. Ford moved to accept the withdrawal. Seconded by Mr. Church. 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 2 -page Appeals Agenda containing information on 11 cases
that had reached settlement agreements between the County and the respective appellants.
A copy of the agenda is attached hereto as Exhibit A.
Mrs. Ford questioned the land value in Case No. 21756. County appraiser Jaime Ortiz Nava
responded.
Mr. Church questioned the settlement values in Case Nos. 21756, 21757, 21758 and 21760.
County appraiser Jaime Ortiz Nava responded.
A call for questions was made.
Mr. Dinges moved to accept the settlements as presented. Seconded by Mrs. Ford. 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
Next meetings scheduled for October 28th and 29th in Kona at the Department of Liquor
Conference Room. Mr. Church stated that he would not be present for those meetings.
Vice -Chairman, Mr. David, will serve as Chair for the meetings.
51
ADJOURNMENT
Meeting adjourned at 11:18 a.m.
Respectfully submitted,
��zakd Oiv) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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