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Home My WebLink About2010-08-10 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 10, 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 #14995,14996,14997 & 15000 — KAHALU'U BEACH CLUB LLC TM 7-8-014-086-0018, 0019, 0020 & 0026 CASE #14998 — CHURCH, SCOTT TMK 7-8-014-086-0023 Present were appellant Scott Church and County appraiser Mike D'Amico. Properties located in the Kahalu'u Beach Club condominium complex. Appeals on land and building values. County informed the Board that they had just received new information from the appellant and requested to take a short recess to give the appraiser time to review the data. Mr. Murata called for a recess. Recessed: 9:11 am Reconvened: 9:15 am Appellant presented his case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mrs. Ford moved to sustain the County's values for Case No. 14995. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Mrs. Ford moved to consider and rule on Case Nos. 14996, 14997, 14998 and 15000 together. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Mrs. Ford moved to sustain the County's values in all four cases. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15576 — WONG, DAMIEN TMK 7-3-020-018-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located at 73-4592 Old Mamalahoa Highway. Appeal on land and building 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. Kualii moved to sustain the County's assessment. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15371 — SUNDSETH, TSUNEYO TM 7-3-050-010-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located at 73-1202 Hamo Street in the Kona Hills subdivision. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value and reducing the building value to $910,600. A call for questions was made. 2 Mr. Takai moved to sustain the land value of $325,000 and reduce the building value to $845,600. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15677 — GHALAMFARSA, ALI TMK 7-5-007-002-0000 CASE #15672 — GHALAMFARSA, AFSANEH TMK 7-5-007-027-0000 Appellants were not present. Mr. McCall requested that the Board reschedule Case Nos. 15677 and 15672 to the afternoon session as the County appraiser scheduled to present the case was en route from Hilo. A call for questions was made. Mr. Takai moved to reschedule the cases to the afternoon at 1:30. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:05 am Reconvened: 10:20 am CASE #15559 — WONG, DAMIEN TMK 9-4-014-139-0000 Mr. McCall informed the Board of appellant's request to withdraw his appeal in Case No. 15559. A call for questions was made. Mr. Kualii moved to accept the withdrawal in Case No. 15559. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15098, 15097, 15096, 15095, 15094, 15093 & 15092 — GAN NON, JAMES TM K 7-3-011-043-0000, 7-3-011-069-0000, 7-3-011-070-0000, 7-3-011-071-0000, 7-3-011- 072-0000, 7-3-011-073-0000, 7-3-011-074-0000 Mr. McCall informed the Board that a settlement had been reached with the appellant in Case Nos. 15098, 15097, 15096, 15095, 15094, 15093 and 15092 with the following land s: Case No. 15098 $123,600 Case No. 15097 $123,400 Case No. 15096 $123,400 Case No. 15095 $123,600 Case No. 15094 $121,900 Case No. 15093 $122,300 Case No. 15092 $135,100 A call for questions was made. 3 Mrs. Ford moved to accept the settlements in the amounts specified by the County. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:25 am Reconvened: 1:35 pm CASE #15677 - GHALAMFARSA, ALI TMK 7-5-007-002-0000 Appellant was not present. Present was County appraiser David Olson. Property located at 75-5742 Kuakini Highway. Appeal on land and building 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. Mrs. Ford moved to sustain the County's values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15672 - GHALAMFARSA, AFSANEH TMK 7-5-007-027-0000 Appellant was not present. Present was County appraiser David Olson. Property located at 75-143 Hualalai Road. Appeal on land and building 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 to sustain the County's valuation. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15413, 15415, 15417, 15419, 15421, 15422, 15425, 15427, 15432, 15435, 15437, 15439, 15440, 15441, 15442, 15444, 15445, 15448, 15449, 15451, 15452, 15453, 15454, 15464, 15466, 15467, 15469, 15470, 15475, 15480, 15481, 15482, 15489, 15492, 15495, 15498, 15499, 15501, 15506, 15507, 15509 & 15510 - WAINANI 42 LLC TM K 7-3-062-001-0000 to 7-3-062-003-0000, 7-3-062-005-0000 to 7-3-062-010-0000, 7-3- 062-013-0000 to 7-3-062-021-0000, 7-3-062-023-0000 to 7-3-062-032-0000, 7-3-062-034- 0000 to 7-3-062-036-0000, 7-3-062-038-0000, 7-3-062-040-0000 to 7-3-062-049-0000 Appellant was not present. 0 Mr. McCall informed the Board that a settlement had been reached with the appellant. A spreadsheet containing the cases and settlement values was presented to the Board. A copy of the spreadsheet is attached hereto as Exhibit A. A call for questions was made. Mrs. Ford moved to incorporate the spreadsheet as Exhibit A and to accept the settlements as stated on the worksheet. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS County presented to the Board a 2 -page Appeals Agenda containing information on seven 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 continue Case No. 16125, TMK 7-3-050-005-0000, to August 17 and for further information as discussed with the County. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Mrs. Ford moved to accept the settlements as listed on the agenda except for Case No. 16125 which has been moved to next week. Seconded by Mr. Takai. 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 2:35 p.m. Respectfully submitted, F�zdea (1111aa) Y'Vzr Secretary 5