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Home My WebLink About2010-08-18 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 18, 2010 Department of Liquor Control Conference Room Kailua-Kona, Hawaii CALL TO ORDER Chairman Harold Murata called the meeting to order at 9:05 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 #15258 — WARREN, JEFF & HOLLY TMK 7-3-052-007-0000 Present were appellants Jeff and Holly Warren and County appraiser Mary Ann Todd -Waller. Property located in the Puuhonua Estates subdivision. Appeal on building value. Appellants presented their case. County presented their case and recommended accepting the appellant's building value of $554,600 and sustaining the land value and exemption. A call for questions was made. Mr. Takai moved to accept the County's recommendation to reduce the value to the taxpayer's opinion with building at $554,600, land at $202,700 for a total of $756,800 and exemption at $120,000. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15405, 15404, 15403, 15402, 15401, 15398, 15396, 15395, 15394, 15393, 15392 & 15390 — LHS LLC; VOSSEN, SHITA-AIDA PEACOCK TRUST; KITCHENS & INTERIORS BY VON HAKE LTD; VIENS, RICHARD & MARY; ISLAND PERFORMANCE AND OFF ROAD; HINCHCLIFF, CLINTON; DRMCA PROPERTY INVESTMENTS LTD TM K 7-3-051-095-0001 to 7-3-051-095-0012 Appellants were not present. Mr. McCall presented for the County. Property is located in the Kaloko Light Industrial Park and known as the Kaloko Business Center V. 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. CASE #14961 — GATES, ALAN DAVID TMK 7-3-059-020-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Appeal on land and building values. County recommended that the Board accept the appellant's values with building at $290,000, land at $110,000 and exemption of $160,000. A call for questions was made. Mrs. Ford moved to accept the taxpayer's values for building at $290,000 and land for $110,000 with exemption $160,000. Seconded by Mr. Kualii. A call for discussion was made. Mrs. Ford moved to withdraw her motion. Mr. Kualii withdrew his second. Upon further questioning by the Board, County recommended a reduction in building value to $244,800, land value to $155,200 for a total of $400,000. 2 Mrs. Ford moved to reduce the building value to $244,800 and land to $155,200 with exemption remaining at $160,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15680 —CARR, HOLLY ANN TM K 7-3-054-011-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located at 73-1316 Nawahie Loop in Kalaoa. 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 reduce the building value to $245,000 and land to $155,000 for a total of $400,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:18 am Reconvened: 10:29 am CASE #15085 — WEISMANN, RAY TMK 7-3-054-017-0000 Appellant was not present. Mr. McCall presented on behalf of County appraiser Mary Ann Todd -Waller. Property located at 73-1333 Nawahie Loop. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the building value and reducing the land value to $150,900. A call for questions was made. Mr. Takai moved to accept the County's recommendation to sustain the building value at $256,300 and reduce land to $150,900 for a total of $407,200. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:35 am Reconvened: 10:40 am 3 CASE #15117 — FINELLI, RONALD TMK 7-3-055-003-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located 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 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 #15389 — KELLEY, WILLIAM TMK 7-3-057-022-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Appeal on building value. County recommended accepting the appellant's values with building at $275,000, land at $175,600 and exemption at $180,000. A call for questions was made. Mr. Takai moved to accept the taxpayer's values with building at $275,000, land remain at $175,600 for a total of $450,600 and exemption remaining at $180,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:18 am Reconvened: 1:30 pm CASE #15515 — KONA VILLAGE INVESTORS LLC TMK 7-2-010-010-0000 Appellant was not present. Present was County appraiser David Olson. Property located at 300 Maheawalu Drive in Kaupulehu. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended a reduction in land value to $55,266,800 and sustain the building value. A call for questions was made. 0 Mr. Takai moved to accept the County's recommended land value for $55,266,800 and building to remain at $8,762,000. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15606 — ALJIAN, JAMES TMK 6-8-022-007-0027 Appellant was not present. Present was County appraiser Mike D'Amico. Property located in the Kulalani Condominium complex in the Mauna Lani Resort. Appeal on land and building values. 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. 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 #14985 — WOLFENBERGER LIVING TRUST TMK 7-2-014-006-0000 Appellant was not present. Present was County appraiser Mike D'Amico. Property located in the Hualalai Four Seasons Resort. Appeal on land 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 valuation. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15407 — LONDAHL, KRIS TMK 7-2-026-009-0000 Appellant was not present. Present was County appraiser Mike D'Amico. Property located in the Kukio Resort condominium complex. Appeal on land and building values. 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. 5 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 #15385 — BURK, DENNIS TM K 7-8-011-017-0000 Appellant was not present. Mr. McCall presented on behalf of County appraiser Robert Price. Property located at 78-7026 Ola Mau Street. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $761,200. A call for questions was made. Mrs. Ford moved to sustain the land value of $340,300 and building value reduced to $869,000. 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 4 -page Appeals Agenda containing information on 26 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 August 18th settlements as listed on pages 1 to 4. Seconded by Mr. Kualii. 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 scheduled for September 14th and 15th in Hilo. 0 ADJOURNMENT Meeting adjourned at 2:36 p.m. Respectfully submitted, F�zdCa (1111aa) Y'Vzr Secretary