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Home My WebLink About2012-07-18 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, July 18, 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. WITHDRAWN CASES Presented to the Board were appellants' requests to withdraw their appeals in the following cases: CASE #19064 — KIMURA, ARTHUR TM K 1-4-010-024-0000 CASE #19065 — KIMURA, ARTHUR TM K 1-4-010-025-0000 CASE #19574 — RIBAN, JOHN TM K 1-4-073-031-0000 A call for questions was made. Board questioned the reason for the withdrawals for Case No. 19064 due to the difference in opinion of values with the taxpayer. County appraiser Sally Kaaiakamanu was present and responded. Mr. Takai moved to accept the withdrawals as stated. 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 13 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 large reduction in the agreed to building value in Case No. 19071. 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 9:00 a.m. schedule. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:16 a.m. Reconvened: 1:25 p.m. CASE #19354 — NOH EA AT MAUNA LAN LLC TM K 6-8-043-001-0000 Present were appellant's agent Rick Oliver and attorney Mason Yamaki of Carlsmith Ball LLP. Present for the County was appraiser Angie Metriyakool. County informed the Board that they had reached a settlement agreement with the appellant with a land value of $5,500. Agreed to value was confirmed by the appellant's representatives. A call for questions was made. Mr. Takai moved to accept the settlement with the new value at $5,500. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. 2 CASE #19361, 19364, 19366, 19368, 19371, 19372, 19373, 19400, 19403, 19407, 19416, 19418, 19421, 19424, 19427, 19432, 19437, 19440, 19444, 19450, 19469, 19472, 19474, 19476, 19479, 19482, 19483, 19486, 19488, 19492 and 19495 NOHEA AT MAUNA LANI LLC TMK 6-8-043-002-0000 to 6-8-043-031-0000, 6-8-043-037-0000 Present were appellant's agent Rick Oliver and attorney Mason Yamaki of Carlsmith Ball LLP. Present for the County was appraiser Angie Metriyakool. Properties located on Pauoa Road in Mauna Lani. Appeal on land values. Appellant's representatives presented their case. County presented their case and recommended a reduction in land values as follows: TMK 6-8-043-002-0000 TMK 6-8-043-003-0000 TMK 6-8-043-016-0000 TMK 6-8-043-031-0000 $318,300 $340,000 $412,000 reduce value by 15% A call for questions was made. During the questioning period, it was discovered that an adjustment in values had been made by the County after the appellant filed their appeals for all cases which resulted in a discrepancy in the values that was produced on the appeals agenda worksheets for the Board. A spreadsheet was provided to the Board by the County containing the adjusted values. Mr. Takai moved to reduce the values on the assessments that the County had sent out as an amended notice as shown on the appraiser's spreadsheet by twenty percent (20%) and adjust the value of parcel 6-8-043-031-0000 to $338,100 prior to the twenty percent (20%) reduction. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. Church voting against the motion. Recessed: 3:07 p.m. Reconvened: 3:18 p.m. CASE #19335 and 19337 — GOOSEV, PETER TMK 9-5-019-032-0022 and 9-5-019-032-0030 Appellant was not present. Present for the County was appraiser Angie Metriyakool. Property located on Ninole Loop in the Sea Mountain Colony I condominium complex. Appeal on land and building values. 3 County presented their case together with any and all information provided by the appellant. County recommended a reduction in the assessments as follows: TMK 9-5-019-032-0022 with sustaining the land value at $4,000 and reducing the building value to $71,000; and TMK 9-5-019-032-0030 with sustaining the land value at $9,700 and reducing the building value to $165,300. A call for questions was made. Mr. Takai moved to accept the County's recommended value of $71,000 for the building and land value remaining at $4,000 for Case No. 19335 and for Case No. 19337 reducing the building value to $165,300 with land value remaining at $9,700 for a total of $175,000. 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 No announcements were made. ADJOURNMENT Meeting adjourned at 3:27 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 0 Exhibit A Exhibit B