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Home My WebLink About2013-08-28 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 28, 2013 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 9:10 a.m. Present were: Board Members Scott Church, Albert Kualii and Donald David; Deputy Corporation Counsel Craig Masuda; Real Property Tax Appraisal Supervisor Jon Pike and Board Secretary Elizabeth Nina Swain. Absent: Board Member Michael D'Amico. 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 Craig Masuda 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 #20850 — KONA GOLD COFFEE PLANTATION TM K 7-8-002-001-0000 Present were appellants' representative Steve Hinkle and County appraiser Ellsworth Hulihee. Property located on Mokuaikaua Raod in Holualoa. Appeal on land value. Appellants' representative presented their case. County presented their case and recommended sustaining the value. A call for questions was made. Mr. Church moved to sustain the County's values. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20852 — KONA GOLD COFFEE PLANTATION TMK 7-8-002-010-0000 Present were appellants' representative Steve Hinkle and County appraiser Ellsworth Hulihee. Appellant's representative requested to incorporate his previous statements made in Case No. 20850. County requested to incorporate their previous statements. A call for questions was made. Mr. Church moved to support the County's assessed value. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 9:35 a.m. Reconvened: 9:43 a.m. CASE #20868 — ROGERS, DONALD G TMK 7-3-024-130-0000 Present were Ryan Rogers, son of the appellant, and County appraiser Mary Ann Todd - Waller. Property located on Ohianani Place in Kaloko Mauka. Appeal on land and building values. Appellants' representative presented their case. County presented their case and recommended sustaining the land value at $227,900 and reducing the building value to $792,500. A call for questions was made. Mr. Church moved to sustain accept the County's proposed total assessed value of $1,020,400. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20876 — SEWELL, HINA TMK 7-3-028-084-0000 Appellant was not present. 2 County informed the board that a settlement agreement had been reached with the appellant for Case No. 20876 with a building value of $365,400, land value of $117,700 and exemption of $120,000. A call for questions was made. Mr. Church moved to approve the settlement as read. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20859 — SUNDSETH, TSUNEYO TMK 7-3-050-010-0000 Appellant was not present. County informed the board that a settlement agreement had been reach with the appellant for Case No. 20859 with a building value of $764,800, land value of $230,000 and no exemption. A call for questions was made. Mr. Church moved to approve the County's settlement. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20986 — KONA SURF PARTNERS LLC TMK 7-8-010-038-0000 CASE #20985 — KONA SURF PARTNERS LLC TMK 7-8-010-039-0000 Appellants' representatives were not present. County presented to the board appellants' request to reschedule Case Nos. 20985 and 20986 due to information pending that was requested by the County in attempt to resolve both appeals. Appellants requested a hearing in October and understood that it would take place in Hilo. A call for questions was made. Mr. Church moved to reschedule Case Nos. 20985 and 20986 to October in Hilo. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. WITHDRAWN CASES Board was presented with requests for withdrawal of appeals for the following cases: Case No. 20846 TMK 6-8-022-004-0095 GREAT SOUTHERN PACIFIC HOLDINGS Case No. 20923 TMK 7-8-004-016-0000 B P BISHOP ESTATE Case No. 20925 TMK 7-8-006-030-0000 B P BISHOP ESTATE Case No. 20932 TMK 7-8-007-004-0000 B P BISHOP ESTATE Case No. 20940 TMK 7-8-008-072-0000 B P BISHOP ESTATE Mr. Church moved to accept the requests for withdrawal of cases as read. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. 3 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. A call for questions was made. Mr. Kualii moved to accept the settlements as listed on the settlement agenda. 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 No new business discussed. ANNOUNCEMENTS The next appeal hearings will take place on September 23 and 24 in Kona at the West Hawaii Civic Center. ADJOURNMENT Meeting adjourned at 10:13 a.m. Respectfully submitted, ��zaXea (Iyl�a) ywal�' Elizabeth (Nina) Swain Real Property Appeals Board Clerk 12