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Home My WebLink About2010-08-17 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 17, 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 #15343,15341,15342,15339 & 15334 — HOAWE LLC TMK 7-4-004-080-0000, 7-4-004-081-0000, 7-4-004-082-0000, 7-4-004-083-0000 and 7-4-004-088-0000 Present were Florence Pack, owner of TMK 7-4-004-088-0000, Thomas Pack of Hoawe LLC, owner of TMK 7-4-004-080-0000, 7-4-004-081-0000, 7-4-004-082-0000 and 7-4-004-083- 0000, representative Larry Baird, appraiser, and his assistant Joelle Baird. Also present was County appraiser Mary Ann Todd -Waller. Property located at Pamahoa Estates subdivision. Appeal on land and building values. Appellants and their representative presented their case. County presented their case and recommended sustaining the land values, reducing the building value in Case No. 15343 to $526,800, and reducing the building value in Case No. 15334 to $1,000,700. A call for questions was made. For Case Nos. 15343, 15341, 15342 and 15339, Mrs. Ford moved to reduce the land values to $205,000 and the building value in Case No. 15343 to $365,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. For Case No. 15334, Mr. Takai moved to assess the total value of the buildings at $730,000 and land at $205,000 for a total of $935,000, with each building valued at $365,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:50 am Reconvened: 10:00 am CASE #15270, 15350, 15364, 15317, 15363, 15290 — HOPU MANAWA LLC TM K 7-3-051-094-0001 to 7-3-051-094-0012 15352, 15315, 15308, 15306, 15305, 15301 & Appellant was not present. Mr. McCall presented for the County. Property is located in the Kaloko Light Industrial Park and known as the Kaloko Business Center IV. 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. Mrs. Ford moved to sustain the County's values. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES Mr. McCall presented to the Board appellants' requests to withdraw their appeals in Case Nos. 15397 and 15400. A call for questions was made. Mr. Kualii moved to accept the withdrawals in Case Nos. 15397 and 15400. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:18 am Reconvened: 10:24 am 2 CASE #16125 — HANNES, GUNTHER TMK 7-3-050-005-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Case was continued by the Board from appeal hearings held on August 10, 2010. Board requested the continuance to question the appraiser as to the settlement amounts reached between the appellant and the County. The Board presented their questions. County responded with their information. Mr. Takai moved to accept the settlement with building value at $579,400 and land value at $249,100. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:28 am Reconvened: 1:30 pm CASE #15278 — KIMBERLY, CJ TMK 8-2-006-006-0000 Present were appellant CJ Kimberly and County appraiser Angie Metriyakool. Mrs. Ford requested a recusal from the case due to her personal friendship with the appellant. Mr. Murata granted the request. Property located on Kahaloa Street near Kealakekua Bay. Appeal on land value. Appellant presented her case. County presented their case and recommended a reduction in building value to $28,000 and land value to $310,000. A call for questions was made. Mr. Takai moved to reduce the building value to $28,100 and the land value to $310,000. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0 with the recusal of Mrs. Ford. CASE #15538 — CASABAR, MATTHEW TMK 7-8-006-020-0000 Present was appellant Matthew Casabar. Appellant requested to withdraw his appeal in Case No. 15538. A call for questions was made. Mr. Takai moved to accept appellant's request to withdrawal the appeal. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 3 CASE #15539 — CASABAR, MATTHEW TMK 7-8-006-069-0000 Present was appellant Matthew Casabar. Mr. McCall presented on behalf of County appraiser Bob Price. Property located in Keauhou. Appeal on land value. Appellant presented his case. County presented their case and recommended that the Board accept the taxpayer's value of $140,000. A call for questions was made. Mr. Takai moved to accept the taxpayer's value of $140,000 as recommended by the County. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15376 — SALMOIRAGHI, MICHELANGELO TMK 5-6-001-030-0001 Appellant was not present. Mr. McCall presented on behalf of County appraiser Dori Ayap. Property located on Akoni Pule Highway at the 19 mile marker. Appeal on land value and denial of agricultural use. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed values and the denial of agricultural use. A call for questions was made. Mr. Takai moved to sustain the County's land value and keep the property in the homeowner's class. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16038 — CARTER, JAMES/JUDIE 1996 TR TMK 7-6-017-028-0000 Appellant was not present. Mr. McCall presented on behalf of County appraiser Robert Price. Property located on Alii Drive. Appeal on land value. 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. 0 Mr. Kualii moved to sustain the County's land value at $331,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16011 — CARTER, JAMES/JUDIE 1996 TR TMK 7-6-017-037-0000 Appellant was not present. Mr. McCall presented on behalf of County appraiser Robert Price. Mr. McCall presented to the Board a settlement offer sent to the appellant by the County in favor of the appellant's values, however, no response was received from the appellant. The County recommended a building value of $48,000 and a reduced land value of $125,000. A call for questions was made. Mrs. Ford moved to approve the County's recommended values of $48,000 for the building and $125,000 for the land for a total amount of $173,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16019 — CARTER, JAMES/JUDIE 1996 TR TMK 7-6-017-036-0000 Appellant was not present. Mr. McCall presented on behalf of County appraiser Robert Price. Mr. McCall presented to the Board a settlement offer sent to the appellant by the County, however, no response was received from the appellant. The County recommended a reduced land value of $115,100. A call for questions was made. Mrs. Ford moved to accept the County's revised land value of $115,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16010 — CARTER, JAMES/JUDIE 1996 TR TMK 7-6-017-036-0000 Appellant was not present. Mr. McCall presented on behalf of County appraiser Robert Price. Mr. McCall presented to the Board a settlement offer sent to the appellant by the County, however, no response was received from the appellant. The County recommended a reduced land value of $117,300 and sustained building value of $111,600. A call for questions was made. Mr. Takai moved to accept the County's recommended value with building remaining at $111,600 and land reduced to $117,300. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. 5 SETTLEMENTS County presented to the Board a 3 -page Appeals Agenda containing information on 15 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. Mr. Kualii moved to accept the settlements as listed on pages 1 to 3 of the appeals agenda. 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 3:05 p.m. Respectfully submitted, F�zdea (1111aa) Y'Vzr Secretary 0