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Home My WebLink About2010-07-13 BOR Meeting MinuesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, July 13, 2010 Department of Liquor Control Conference Room Kailua-Kona, Hawaii CALL TO ORDER Chairman Harold Murata called the meeting to order at 9:00 a.m. Present were: Board Members Harold Murata, Wesley Takai, Reiko Ford and Albert Kualii; Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant Administrator Michael McCall; and Board Secretary Nina Swain. STATEMENTS FROM THE PUBLIC There were no statements from the public. TAX APPEAL CASE HEARINGS Note: 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. 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. CASE #15362 & 15361 — SCD KONA 108 LLC TMK 7-5-003-008-0000 & 7-5-003-009-0000 Appellant was not present. Present was County appraiser Robert Price. Property located at Lanihau 1St, Hienaloli 1St, above Lowe's. Appeals on land values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved, for Case Nos. 15362 and 15361, to sustain the County's values. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15387 — CMD PROPERTIES TMK 1-5-071-055-0000 Appellants were not present. Mr. McCall presented for the County on behalf of appraiser Mark Cutler. Property located at 15-275 Honu Street, Hawaiian Parks subdivision. Appeal on building value. County presented their case together with any and all information provided by the appellants. County recommended reducing the building value to $216,000. A call for questions was made. Mrs. Ford moved to accept the recommendation for building value of $216,000, land value of $14,400, for a total of $230,400. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15110 — CISLER, JAMES K TMK 6-1-008-057-0000 Appellant was not present. Mr. McCall presented for the County on behalf of Clerical Supervisor June Ban. Property located at 61-4084 Honouli Street, Waimea. Appeal on the denial of exemption. County presented their case together with any and all information provided by the appellant. County recommended that the exemption be disallowed for the first half of the tax year. A call for questions was made. Mr. Takai moved to sustain the County's value and deny the home exemption and homeowner's class as requested by the appellant. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15260 —WILSON, MICHAEL ALAN TMK 7-5-022-117-0000 CASE #15259 & 15261 —WILSON, KEISIULING TMK 8-2-006-001-0000 and 8-2-006-003-0000 Appellants were not present. 2 Mr. McCall informed the Board that settlements with the appellants had been reached in Case Nos. 15260, 15259 and 15261 as follows: Case No. 15260 — building value at $133,200 and land value at $183,100. Case No. 15259 — building value at $131,100 and land value at $275,000. Case No. 15261 — building value at $131,100, land value at $275,000 and exemption at $120,000. A call for questions was made. Mr. Takai moved to accept the settlements on Case Nos. 15260, 15259 and 15261 as read by the County. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15362 & 15361 — SCD KONA 108 LLC TMK 7-5-003-008-0000 and 7-5-003-009-0000 Mr. McCall informed the Board of the arrival of Richard Wheelock, appellant's representative in Case Nos. 15362 and 15361, which the Board had ruled on prior to Mr. Wheelock's arrival. Mr. Wheelock addressed the Board and requested that Case Nos. 15362 and 15361 be recalled. A call for questions was made. Mr. Takai moved to reopen the cases. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Since the appraiser was no longer present in the conference room, Mr. McCall requested a recess to summon him. Recessed: 9:58 am Reconvened: 10: 12 am Prior to the start of the case hearing Mr. Masuda advised appellants' representative of 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. Present were appellant's representative Richard Wheelock, Co -Manager, and County appraiser Robert Price. Property located at Lanihau near Lowe's. Appeals on land values. Appellant's representative presented their case. County presented their case and recommended sustaining the assessed values. A call for questions was made. 3 For Case No. 15362 Mr. Takai moved to decrease the value to $3,079,700. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 3:1 with Mrs. Ford voting against the motion. For Case No. 15361 Mr. Takai moved to decrease the value to $1,445,800. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 3:1 with Mrs. Ford voting against the motion. CASE #15251 — HENDERSON, DVORAH TMK 8-3-008-038-0000 Appellant was not present. Mr. McCall informed the Board of appellant's request to withdraw her appeal in Case No. 15251. A call for questionswas made. Mrs. Ford moved to accept the withdrawal. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. NEW BUSINESS Mr. Masuda requested that Chairman Murata move into the New Business portion of the agenda to discuss correspondence that was received by the County from a former appellant and addressed to the former Board of Review Members. Mr. Masuda stated that due to the liabilities to the Board, he suggested that the Board go into executive session. Mr. Takai moved to go into executive session. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Entered into executive session at 10:50 a.m. 11:06 a.m. Mr. Kualii moved to come out of executive session. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Kualii moved to file away the correspondence that was received. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:08 am Reconvened: 1:30 pm 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. 0 CASE #16118,16117,16115,16114 & 16102 - HAWAII II A KS GENERAL PARTNERSHIP TMK 7-2-004-020-0000, 7-2-004-026-0000, 7-2-004-027-0000, 7-2-004-028-0000 and 7-2-004-029-0000 CASE #16119 - STROUD, ROBERT TMK 7-3-027-005-0000 Appellants and/or representatives were not present. Present was County appraiser Mary Ann Todd -Waller. Mr. McCall informed the Board that a settlement had been reached with the appellants as the County recommended accepting the appellants' values in Case Nos. 16118, 16117, 16115, 16114, 16102 and 16119 as follows: Case No. 16118 - land value at $290,000 Case No. 16117 - land value at $290,000 Case No. 16115 - land value at $270,000 Case No. 16114 - land value at $255,000 Case No. 16102 - land value at $240,000 Case No. 16119 - land value at $500,000 A call for questions was made. For Case Nos. 16118, 16117, 16115, 16114 and 16102 Mrs. Ford moved to accept the County's recommendation as read by Mr. McCall. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. For Case No. 16119 Mr. Takai moved to accept the assessment as noted by the County at $500,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15931 to 15954, 15958, 15960, 15964, 15965, 15967, 15968, 15970, 15972, 15974, 15978, 15980, 15983, 15985, 15988, 15990, 15993, 15996, 15998, 16000, 16001, 16003, 16006 & 16007 - TRI INDEX HOLDINGS INC TMK 7-3-060-056-0000 to 7-3-060-058-0000, 7-3-060-060-0000 to 7-3-060-063-0000, 7-3-060-069-0000, 7-3-060-070-0000, 7-3-060-072-0000 to 7-3-060-075-0000, 7-3-060-077-0000, 7-3-060-078-0000, 7-3-060-081-0000, 7-3-060-082-0000, 7-3-060-084-0000, 7-3-060-087-0000, 7-3-060-088-0000, 73-060-101-0000, 7-3-060-103-0000, 7-3-060-111-0000, 7-3-060-114-0000 to 7-3-060-120-0000, 7-3-061-051-0000, 7-3-061-055-0000 to 7-3-061-064-0000, 7-3-061-067-0000, 7-3-061-068-0000, 7-3-061-070-0000 to 7-3-061-072-0000 and 7-3-061-076-0000 Present were appellant's representative Richard Wheelock, company President, and County appraiser Mary Ann Todd -Waller. All forty-seven (47) parcels located in the Lokahi Makai subdivision. 5 All appeals on land values. County informed the Board that the appellant wished to withdraw their appeals in Case Nos. 15934 and 15949. Confirmation received from appellant's representative. A call for questions was made. Mr. Takai moved to accept the withdrawal of Case Nos. 15934 and 15949. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Appellant's representative presented their case. County presented their case and recommended sustaining the land values for the remaining forty-five (45) parcels. A call for questions was made. In Case No. 15985, Mr. Takai moved to sustain the County's valuation. Seconded by Mrs. Ford. A call for discussion was made. Motion failed by a vote of 2:2 with Mr. Murata and Mrs. Ford voting against the motion. For Case No. 15985, Mrs. Ford moved to reduce the assessment by ten percent (10%) from the County's value. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Mrs. Ford moved to accept the reduction of values by ten percent (10%) as listed on Board's Exhibit A less the two (2) cases that were withdrawn being Case Nos. 15934 and 15949 and includes Case No. 15985 that was previously voted on. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Note: Board's Exhibit A is attached hereto. Recessed: 2:50 pm Reconvened:3:00 pm SETTLEMENTS County presented to the Board a 4 -page Appeals Agenda containing information on 23 cases that were settled between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. A call for questions was made. Mr. Takai moved to accept the settlements as listed on pages 1 through 4 on the settlement worksheet. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No discussion held on old business. 0 NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 3:05 p.m. Respectfully submitted, F�zdea (1111aa) Y'Vzr Secretary 7