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Home My WebLink About2012-07-19 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Thursday, July 19, 2012 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Albert Kualii called the meeting to order at 9:00 a.m. Present were: Board Members Albert Kualii, Wesley Takai, Scott Church and Michael D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Tax Administrator Stanley Sitko; Real Property Assistant Tax Administrator Lisa Nahoopii; Real Property Tax Appraisal Supervisor Jon Pike and Board Secretary 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, 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 #19069 — VICENTE, DWIGHT TMK 2-4-050-018-0000 Present were appellant Dwight Vicente and County appraiser Marilyn Veincent. Property located at the end of Ainaola Drive in the Waiakea area. Appeal on land and building values. Appellant presented his case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. Takai moved to sustain the County's assessment. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19068 — YAMADA, WENDY TMK 2-4-038-152-0000 Appellant was not present. Present was County appraiser Marilyn Veincent. Property located on Kamalei Place in the Waiakea Uka area. Appeal on building value. County presented their case together with information provided by the appellant. County recommended sustaining the building value at $1,224,100. A call for questions was made. Mr. Church moved to sustain the County's land and building values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19165,19166,19167 and 19168 — HILO BAY MARINA LLC TMK 2-1-014-029-0000, 2-1-014-030-0000, 2-1-014-031-0000 and 2-1-014-074-0000 Case called at 9;28 a.m. and appellant was not present. Present was County appraiser Jaime Ortiz Nava. Property located on Kalanianaole Avenue in Keaukaha. Appeal on land values. County presented their case together with information provided by the appellant. County recommended sustaining all values as assessed. A call for questions was made. Mr. Church moved to accept the County's land values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19229 — YAMADA TRANSFER INC. TMK 2-2-037-089-0000 Appellant was not present. Present was County appraiser Jaime Ortiz Nava and assisted by Mr. Sitko. Property located on East Lanikaula Street near Wal-Mart and Railroad Avenue. Appeal on land value. 2 County presented their case together with information provided by the appellant. County recommended reducing the land value to $2,048,400. A call for questions was made. Mr. D'Amico moved to reduce the land value to $2,048,400. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:17 a.m. Reconvened: 10:34 a.m. Upon reconvening with the morning session, Mr. Masuda informed those in attendance that the Board would be recalling Case Nos. 19068, 19165, 19166, 19167 and 19168 due to County not providing the Board with all of the information submitted by the Appellants within County's information packets that were presented to the Board. (Recalled) CASE #19068 — YAMADA, WENDY TMK 2-4-038-152-0000 Present was County appraiser Marilyn Veincent who provided the Board with a complete set of items submitted by the appellant. Upon review of the material, a call for questions was made. Mr. Church moved to sustain the County's land and building values. Seconded by Mr. D'Amico. 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 six 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. Board questioned the property classification in Case No. 19171. County appraiser Dori Ayap was present and responded. Board questioned the agreed to building value in Case No. 19196. County appraiser was not present. No further questions. Mr. Takai moved to accept the settlements on page 1 of the 9:00 a.m. settlement agenda with a correction for Case No. 19171 giving the property the homeowner's class. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:44 a.m. Reconvened: 10:46 a.m. 3 (Recalled) CASE #19165,19166,19167 and 19168 — HILO BAY MARINA LLC TMK 2-1-014-029-0000, 2-1-014-030-0000, 2-1-014-031-0000 and 2-1-014-074-0000 Mr. Sitko was present for the County and provided the Board with a complete set of items submitted by the appellant. Upon review of the material, a call for questions was made. Mr. D'Amico moved to sustain the County's values in Case Nos. 19165, 19166, 19167 and 19168. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19589 — MALLICK, GEETA TMK 9-5-024-007-0000 Appellant was not present. Present was County appraiser Jaime Ortiz Nava. Property located on Mamalahoa Highway in Naalehu. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $1,900. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value on the commercial portion to $1,900. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:03 a.m. Reconvened: 1:30 p.m. CASE #19226 — BEHPOUR, ARMOND TMK 1-8-009-038-0000 Case was scheduled for and called at 1:30 p.m. and appellant was not present. Present was County appraiser Rex Jitchaku. Property located on South Glenwood Road. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed value. A call for questions was made. Mr. Takai moved to sustain the County's assessment. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. 0 SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 12 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. Board questioned the agreed to building value in Case No. 19547. County appraiser Jaime Ortiz Nava was present and responded. No further questions. Mr. Takai moved to accept the settlements as listed on pages 1 and 2 of the 1:30 p.m. agenda. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Next appeal hearings scheduled for August 7t" and 8t" in Kailua-Kona. ADJOURNMENT Meeting adjourned at 1:50 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 5 Exhibit A Exhibit B