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Home My WebLink About2012-10-16 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, October 16, 2012 County Building - Puna 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 and Michael D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Assistant Tax Administrator Lisa Nahoopii; Real Property Tax Appraisal Supervisor Jon Pike and Board Secretary Elizabeth Nina Swain. Absent was: Board Member Scott Church STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MINUTES Board Members were provided with copies of the September 11, 12, 25 and 26 meeting minutes. Corrections and/or revisions were noted as follows: September 25 page 3 Case Nos. 19227 and 19063, TMK 1-3-046-053-0000 Appellant: Ownbey, Jeffrey Withdrawn Cases Mr. Takai requested that a notation be added to the minutes to reflect the fact that Case No. 19227 was an appeal on an amended notice for Tax Year 2011 and Case No. 19063 was an appeal for Tax Year 2012. Minutes to be noted as such. September 26 pages 2, 3 Case No. 19290, TMK 2-8-015-031-0000 Appellant: Ahava Properties Inc Mr. Takai requested that a notation be added to the minutes to reflect the fact that the appellant's representative, Mr. Abraham, appeared at 9:50 a.m. after the case had been ruled upon. Case was scheduled for 9:00 a.m. Mr. Takai further requested that the minutes reflect that, although not required, the Board had verbally informed appellant's representative of their earlier ruling and decision. Minutes to be noted as such. No further corrections and/or notations were discussed. Mr. Takai moved to accept the minutes for September 11, 12, 25 and 26 as written with the additions as noted for September 25 and 26. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. 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 #19130 — MINCE, ALBERT WILLIAM TMK 3-2-002-118-0000 Present were appellant Albert Mince and County appraiser Keita Jo. Property located in Ninole approximately 20 miles North of Hilo. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the land value at $95,800. A call for questions was made. Mr. D'Amico moved to reduce the land value of $95,800 by 25% to $71,800. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19122 — MATSUDA, SUEMI I, TRUST TMK 2-2-044-095-0000 Present were appellant's representative, Karen Yamasato, daughter and Trustee of the Suemi Matsuda Trust, and County appraiser Dori Ayap. 2 Property located on Noelani Loop in the Hilolani subdivision. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended reducing the land value to $132,500 and building value to $242,400. A call for questions was made. Mr. Takai moved to lower the total value to $344,000 with the land value at $132,500 and a building value of $211,500. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19123 — MATSUDA, SUEMI I, TRUST TMK 2-3-024-030-0000 Present were appellant's representative, Karen Yamasato, daughter and Trustee of the Suemi Matsuda Trust, and County appraiser Dori Ayap. Property located on Waianuenue Avenue. Appeal on building value. Appellant's representative presented their case. County presented their case and recommended sustaining the land value and reducing the building value to $79,300. A call for questions was made. Mr. D'Amico moved to accept the County's land value at $96,100 and reduce the building value to $69,300 for a total of $165,400. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19220 — MIYAMOTO, KISE TMK 2-2-027-036-0000 Appellant was not present. Present was County clerical supervisor June Ban. Property located on Leilani Street in Hilo. Appeal on denial of Affordable Rental Housing application. County presented their case together with any and all information provided by the appellant. County recommended granting the Affordable Rental Housing. A call for questions was made. Mr. Takai moved to accept the County's recommendation to grant the Affordable Rental land classification for this property. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. 3 Recessed: 10:19 a.m. Reconvened: 10:29 a.m. CASE #19081 — EISENBERG, MAXINE / EISENBERG, MARK TMK 2-2-039-060-0000 Appellant was not present. Present was County appraiser Dori Ayap. Property located on Kekela Street in the Waiakea Homesteads. Appeal on land and building values. 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. D'Amico moved to sustain the County's building value at $102,700 and land value at $81,600 for a total of $184,300. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0 CASE #19080 — EISENBERG, MAXINE / EISENBERG, MARK TMK 2-2-039-106-0000 Appellant was not present. Present was County appraiser Dori Ayap. Mr. Pike informed the Board that the appellant, Mark Eisenberg, had submitted an unsigned email requesting a withdrawal of appeal. No other follow-up document was received with appellant's signature. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on five (5) 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. No questions were presented. Mr. Takai moved to accept the 9:00 settlements for all of the five cases on page 1 of the agenda. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 10:47 a.m. Reconvened: 1:30 p.m. 0 SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 17 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. A call for questions was made. No questions were presented. Mr. Takai moved to accept the settlements listed on pages 1 to 3 for the afternoon session. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. 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 1:35 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 5 Exhibit A Page 1 Register Of Appeal Account HT500HI TUES, OCT. 16, 2012 HAWAII Board Of Review - For Assessment Year 2012 9:00 a.m. Appeals Agenda PITT ParoeOwner N rn ID Claimant Name Original Taxpayer Dispute Final OVRPT Owner Names) Address �Va a Value Value F --Valu Other 1 2-2-027-036-0000 MIYAMOTO, KISE Bldg 245,200 245,200 0 Case# 1922 IO MIYAMOTO.KMFS nannc urcm cT Land 124.000 124000 0 e..,e,1 1n-APR4 I `i /j,IQ � (O KANEOHE HI 96744 Total Ex -Bldg 369,200 0 369,200 0 0 0 File Hear -Time 16 -OCT -2012/900 APPELLANT NOTATTENDING 238,500 Ex -Land 0 0 0 Init ESWAIN, 0 0 T/P Pitt 1 2-2-039-060-0000 EISENBERG, MAXINE K Bldg 102,700 95,200 7,500 Case# 19081' YAMANAKA,MASASHI FAMILY TI EISENBERG, MARK Land 81,600 50,600 31,000 Aooept 22 -MAR -12 2476 MIKEMARY COURT Total 184,300 145,800 38,500 File CASTRO VALLEY CA 94546 Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/90 J I lit YY Ex -Land 0 0 0 Init ESWAINI T!P Pitt n 2-2-039-106-0000 EISENBERG, MAXINE K Bldg 96,600 95,200 1,400 Case# 19080 YAMANAKA,FUMIYO TRST EISENBERG, MARK Land 78,000 69,300 8,700 Aooept 22 -MAR -121 2476 MIKEMARY COURT Total 174,600 164,500 10,100 File 1 /I 1 �7 Iv CASTRO VALLEY CA 94546 Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/900 11wy// lu\ x ` Ex -Land 0 0 0 Init ESWAIN T/P Pitt 1 2-2-044-095-0000 MATSUDA, SUEMI I, TRUST Bldg 268,000 225,000 43,000 Case# 19122 MATSUDA,SUEMI I TR 62-2258 KANEHOA PLACE Land 143,100 110,000 33,100 Auept 02 -APR -12 KAMUELA HI 96743 Total 411,100 335,000 76,100 File t (] I IM�� Y• )7N Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/900 1 Ex -Land 0 0 0 Init ESWAINI �i T/P Pitt 1 2-3-024-030-0000 0 MATSUDA, SUEMI I, TRUST Bldg 97,000 55,000 42,000 Case# _1 19123 MATSUDA,SUEMI I TRST 62-2258 KANEHOA PLACE Land 96,100 96,100 0 Acoept 02 -APR -12 KAMUEL4 HI 96743 Total 193,100 151,100 42,000 File V Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/900 �J q 1'J IT" V Ex -Land 0 0 0 Init ESWAINI I T/P Pitt 5 3-2-002-118-0000 MINCE, ALBERT WILLIAM Bldg 0 0 0 Case#91130 MINCE,ALBERT WILLIAM PO BOX 56 Land 95,800 24,000 71,800 Aooept 02 -APR -12 NINOLE HI 96773-0056 Total 95,800 24,000 71,800 File O Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/900 Fx-Land 0 0 0 [nit ESWAINI T/P Pitt Grand Total Bldg 809,500 715,600 93,900 Land 618,600 474,000 144,600 Total 1,428,100 1,189,600 238,500 Ex -Bldg 0 0 0 Ex -Land 0 0 0 1 2-3-015-052-0000 PHANUCHARAS, NOI Bldg 0 0 Page 1 Case# Register Of Appeal Account PHANUCHARAS,NOI 14 WESTWIND ST Land HT500HI TUES, OCT. 16, 2012 HAWAII Accept 10 -APR -12 PHILLIPS,JAMIE MARINA DEL REY CA 90292-7128 SETTLEMENTS - 9:00 Board Of Review - For Assessment Year 2012 85,000 59,000 File Appeals Agenda Ex -Bldg 0 0 Original Taxpayer Dispute Final PITT Parcel ID Claimant Name 0 0 0 Init OVRPT Owner Name(s) Address Value Value Value Value Other 3 2-3-004-006-0000 SHIGETA, MELVIN Bldg 5,800 0 5,800 Case# 19067 SHIGETA,MELVIN E TR 1204 KAHILI ST Land 229,800 229,800 0 Accept 20-MAR-12 KAILUA HI 96734 Total 235,600 229,800 5,800 File 0 Case# Ex-Bldg 0 0 0 Hear-Time 16-OCT-2012/910 SETTLEMENT -BLDG 0 LAND 229,800 Ex-Land 0 0 0 Init ESWAIN Total 109,600 25,000 T/P c» File 1 2-3-015-052-0000 PHANUCHARAS, NOI Bldg 0 0 0 Case# 19332 PHANUCHARAS,NOI 14 WESTWIND ST Land 144,000 85,000 59,000 Accept 10 -APR -12 PHILLIPS,JAMIE MARINA DEL REY CA 90292-7128 Total 144,000 85,000 59,000 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/910 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 0 LAND 117,000 EXEMPTION 0 TIP Pitt 1 2-3-042-009-0000 CHIN, MOIRA TOKUUKE Bldg 0 0 0 Case# 19240 CHIN,MOIRA A 6882 NIUMALU LOOP Land 109,600 25,000 84,600 Accept 10 -APR -12 TOKUUKE,TAKAKO HONOLULU HI 96825 Total 109,600 25,000 84,600 File CHIN,MOIRAA Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/910 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 0 LAND 76,100 EXEMPTION 0 T/P Pitt 1 2-3-050-060-0000 KINOSHITA, LYNN E Bldg 392,800 316,400 76,400 Case# 19173 9 KINOSHITA,LYNN E 370 KAHIKINI ST Land 142,600 142,600 0 Accept 05 -APR -12 HILO HI 96720 Total 535,400 459,000 76,400 File Ex -Bldg 120,000 120,000 0 Hear -Time 16 -OCT -2012/910 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 363,100 LAND 142,600 EXEMPTION 120,000 T/P Pitt 5 3-4-001-003-0000 COMERAGH LLC Bldg 0 0 0 Case# 19577 COMERAGH LLC PO BOX 1235 Land 602,100 399,900 202,200 Accept 10 -APR -12 MONTARA CA 94037 Total 602,100 399,900 202,200 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/910 Ex -Land 0 0 0 Mit ESWAIN SETTLEMENT- BLDG 0 LAND 399,000 EXEMPTION 0 T/P Pitt Grand Total Bldg 398,600 316,400 82,200 Land 1,228,100 882,300 345,800 Total 1,626,700 1,198,700 428,000 Ex -Bldg 120,000 120,000 0 Ex -Land 0 0 0 Exhibit B Page 1 Register Of Appeal Account HT500HI TUES, OCT. 16, 2012 HAWAII Board Of Review - For Assessment Year 2012 SETTLEMENTS -1:30 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address Value Value Value Value Other 2-2-030-003-0002 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 196251 WAIAKEA PROPERTIES LLC PO BOX 10001 PUB 29 Land 7,800 7,800 - 0 Auept 16-APR-12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex-Bldg 0 0 0 Hear-Time 113-OCT-2012/134] 1 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 43,200 LAND 7,800 T/P Pitt 2-2-030-003-0009 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 196261 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Amept 16-APR-12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex-Bldg 0 0 0 Hear-Time 16-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN (SETTLEMENT -BLDG 43,200 LAND 7,800 UP Pitt :2 2-2-030-003-0020 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 196271 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Awept 16-APR-121 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex-Bldg 0 0 0 Hear-Time 16-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAINT/P SETTLEMENT -BLDG 43,200 LAND 7,800 Pitt 2 2-2-030-003-0029 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19628 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16-APR-12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex-Bldg 0 0 0 Hear-Time 16-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 43,200 LAND 7,800 T/P Pitt 2 2-2-030-003-0041 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19629 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16-APR-12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex-Bldg 0 0 0 Hear-Time 16-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 43,200 LAND 7,800 T/P Pitt 2 2-2-030-003-0045 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19630 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16-APR-12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex-Bldg 0 0 0 Hear-Time 16-OCT-2012/1340 6c-Land 0 0 0 Inn ESWAIN SETTLEMENT -BLDG 43,200 LAND 7,800 T/P Pitt 2 2-2-030-003-0065 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19631 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Apt 16-APR-12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex-Bldg 0 0 0 Hear-Time 16-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 43,200 LAND 7,800 T/P Pitt Register Of Appeal Account HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute Final OVRPT Owner Name(s) Address Value Value Value Value Page 2 HT500HI Other 2-200-003-0071 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19632 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/1340 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 43,200 LAND 7,800 T/P Pitt 2 2-2-030-003-0083 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19633 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/1340 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 43.200 LAND 7,800 T/P Pitt R 2-2-030-003-0169 WAIAKEA PROPERTIES, LLC Bldg 54,100 43,200 10,900 Case# 19634 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,900 51,000 10,900 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/1340 Ex -Land 0 0 0 [nit ESWAIN SETTLEMENT- BLDG 43,200 LAND 7,800 T/P Pitt �2 2-2-030-003-0170 WAIAKEA PROPERTIES, LLC Bldg 73,600 43,200 30,400 Case# 19635 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 81,400 51,000 30,400 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/1340 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 43,200 LAND 7,800 T/P Pitt 2 2-2-030-003-0174 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19636 WAIAKEA PROPERTIES LLC p0 BOX 10001 PMB 29 land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -20121134C SETTLEMENT- BLDG 43.200 LAND 7,800 Ex -Land 0 0 0 Inst ESWAIN T/P Pitt 12 2-2-030-003-0180 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19637 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/134C SETTLEMENT -- BLDG 43,200 LAND 7,800 Ex -Land 0 0 0 Init ESWAIN UP Pitt 2 2-2-030-003-0213 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19638 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/1340 SETTLEMENT - BLDG 43,200 LAND 7,800 Ex -land 0 0 0 Init ESWAIN T/P Pitt Page 3 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda PiTr ParrnllD Claimant Name Original Taxpayer Dispute Final )VRPT Owner Name(s) Haoress 930,600 Value I I Value I Value I Ivalue 196,200 Other ! 2-2-030-003-0226 WAIAKEA PROPERTIES, LLC Bldg 53,600 43,200 10,400 Case# 19639 WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 7,800 7,800 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,400 51,000 10,400 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/1340 Ex -Land 0 0 0 Inst ESWAIN SETTLEMENT - BLDG 43200 LAND 7,800 T/P Pitt ! 2-2-030-003-0234 WAIAKEA PROPERTIES, LLC Bldg 53,600 42,800 10,800 Case# 1964C WAIAKEA PROPERTIES LLC PO BOX 10001 PMB 29 Land 8,200 8,200 0 Accept 16 -APR -12 SAIPAN MP 96950 Total 61,800 51,000 10,800 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/134C Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 42,800 LAND 8,200 T/P Pitt i 8-0-002-028-0000 HARE, PETER Bldg 52,500 10,000 42,500 Case# 19451 HAAE,PETER 323 HUALI WAY Land 71,000 71,000 0 Accept 10 -APR -12 HILO HI 96720 Total 123,500 81,000 42,500 File Ex -Bldg 0 0 0 Hear -Time 16 -OCT -2012/134C Ex -Land 0 0 0 Inn ESWAIN SETTLEMENT - BLDG 20,000 LAND 71,000 EXEMPTION O T/P Pitt Grand Total Bldg 930,600 700,800 229,800 Land 196,200 196,200 0 Total 1,126,800 897,000 229,800 Ex -Bldg 0 0 0 Ex -Land 0 0 0