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Home My WebLink About2010-08-11 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 11, 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 #15250 —SMITH, LARRY TMK 7-7-004-069-0000 Appellant was not present. Present was County appraiser Robert Price. Property located at 77-6393 Alii Drive, Kailua-Kona. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessment. A call for questions was made. Mr. Takai moved to sustain the County's values. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15473 — BOROWSKI, JEANNIE & ALAN TM K 8-1-002-022-0000 Appellant was not present. Present was County appraiser Angie Metriyakool. Property located on Konawaena School 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. 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 #15591 — BOROWSKI, JEANNE TMK 7-4-014-073-0000 Appellant was not present. Mr. McCall informed the Board that the County had reached a verbal settlement with the appellant earlier in the morning and that the signed agreement was being mailed to the office. The settlement was for a building value of $142,100 and land value of $116,600 for a total of $258,700. A call for questions was made. The Board Members questioned Mr. McCall as to the settlement values and requested that the appraiser for the area appear before the Board to answer their questions. CASE #15701 & 15700 — DONALDSON, ROBERT TM K 8-9-001-011-0000 and 8-9-001-012-0000 Appellant was not present. Mr. McCall informed the Board that County had reached a written settlement with the appellant as follows: Case No. 15701 Land value of $130,000. Case No. 15700 Land value of $57,600. A call for questions was made. 2 Mr. Takai moved to accept the signed settlements with values as read by Mr. McCall for Case Nos. 15701 and 15700. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:32 am Reconvened -9-39 am (Cont'd) CASE #15591 — BOROWSKI, JEANNE TMK 7-4-014-073-0000 County appraiser Mary Ann Todd -Waller was present to answer questions presented by the Board on the verbal settlement that was reached with the appellant. At 9:41 am, appellant Jeanne Borowski arrived for her case hearings. It was explained to the appellant by Mr. Masuda that her appeal cases had already been presented to the Board, the Board had ruled on Case No. 15473 and was ready to rule on the settlement for Case No. 15591. Appellant stated that she agreed to the settlement for Case No. 15743 but requested that Case No. 15473 be reopened to allow her to present her information. Mrs. Ford moved to accept the County's settlement values of building at $142,100, land value of $116,600 for a total amount of $158,700. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15473 — BOROWSKI, JEANNIE & ALAN TMK 8-1-002-022-0000 Mr. Takai moved to reopen Case No. 15473. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Present were appellant Jeannie Borowski and County appraiser Angie Metriyakool. Appellant presented her case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the County's valuation. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:22 am Reconvened: 10:32 am NEW BUSINESS Mr. Kualii requested clarification as to how the County determined "living areas" and was provided with an explanation by Mr. McCall. Mr. Masuda suggested that the Board enter into executive session not for liability issues but for discussion on personnel issues. 3 Mr. Kualii moved to enter into executive session. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 11:00 am Entered into executive session Mr. Takai moved to exit out of executive session. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 11:37 am Out of executive session Mr. Masuda stated that the vote was unanimous to come out of executive session and the vote was to prepare a letter for an employee in Kona on the Board's observation of performance. Recessed: 11:38 am Reconvened: 1:30 pm CASE #15438 & 15436 — HUALALAI INVESTORS LLC TM 7-2-010-008-0000 and 7-2-025-011-0000 Appellant was not present. Mr. McCall informed the Board that the County had reached a settlement with the appellant as follows: Case No. 15438 Land value of $21,483,200 Case No. 15436 Land value of $793,700 A call for questions was made. Mrs. Ford moved to accept the settlements in Case Nos. 15438 and 15436. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15788 — KAILI, OCTAVIA TMK 7-3-004-008-0000 Appellant was not present. Mr. McCall presented for the County on behalf of Clerical Supervisors June Ban. Property located at 73-4283 Mamalahoa Highway in Kalaoa. Appeal on land and building values and the denial of the Kuleana exemption. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed values and the denial of the Kuleana exemption. A call for questions was made. 0 Mr. Takai moved to sustain the County's values and to deny the Kuleana exemption. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS County presented to the Board an 8 -page Appeals Agenda containing information on 52 cases that were settled between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. A call for questions was made. Mrs. Ford moved to accept the County's settled values as presented in the October 11th appeals agenda on pages 1 to 8. 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 Next appeal hearings to be held on August 17th and 18th in Kona. ADJOURNMENT Meeting adjourned at 1:58 p.m. Respectfully submitted, F�zdea (1111aa) Y'Vzr Secretary 5