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Home My WebLink About2010-09-20 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Monday, September 20, 2010 Department of Liquor Control Conference Room Kailua-Kona, Hawaii CALL TO ORDER Chairman Harold Murata called the meeting to order at 9:03 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 #14975,14976,14977,14978 & 14979 — KAMANU INVESTMENTS LLC TM K 7-3-051-087-0001 to 7-3-051-087-0005 Present were appellant's representative Soong Chung. Mr. McCall presented for the County. Property is the Kamanu Plaza located in Kailua-Kona. Appeal on land value. Appellant's representative stated that they were in agreement with the County's assessed land values. Mr. Masuda questioned appellant's representative as to his intent and instructed the Board as to appellant's representative's decision to withdraw their appeals for all cases. A call for questions was made. Mr. Takai moved to accept the withdrawal of the five appeals in Case Nos. 14975, 14976, 14977, 14978 and 14979. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #14974 — C & R DEVELOPMENT LLC TM K 7-3-051-096-0000 Present were appellant's representative Soong Chung and County appraiser David Olson. Property located at 56-18 Maiau Street in Kailua-Kona. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended a reduction in land value to $1,056,900. A call for questions was made. Mrs. Ford moved to accept County's adjusted land value of $1,056,900 and building value remain at $1,983,900. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #14969 — CHUNG PARTNERS TM K 7-4-010-011-0000 Present were appellant's representative Soong Chung and County appraiser David Olson. Property located on Kaiwi Street in Kailua-Kona. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended a reduction in the building value to $772,700. A call for questions was made. Mr. Takai moved to accept County's recommendation to reduce the building to $772,700 and sustain the land value. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:43 am Reconvened -9-54 am OLD BUSINESS Mr. Masuda presented to the Members the letter to Nancy Crawford, Finance Director, regarding the proposed changes to the Tax Board of Review Rules and Regulations. The 2 letter was reviewed, discussed and executed by all Members and will be delivered to Mrs. Crawford on Wednesday, September 22. No other discussion held. Recessed: 10:00 am Reconvened: 1:30 pm HILTON LAND INVESTMENT BAY CLUB OWNERSHIP RESORT INC HILTON RESORTS CORP HILTON KINGSLAND 1 LLC Appellant's representative was not present. Present was County appraiser John Totten. Mr. McCall informed the Board that the County had received a request from Andrew Furuta, agent for appellant Hilton Land Investment and appellant Bay Club Ownership Resort Inc, to continue all cases in which he represented and which was scheduled for this afternoon to next month. Mr. McCall stated that he contacted Mr. Furuta via telephone and left a message stating that there was no time available on next month's hearing calendar but that he would bring Mr. Furuta's request to the Board. Appraiser Totten stated that he spoke with Mr. Furuta and did not receive any information that he would not be present. Upon inquiry, Secretary Nina Swain stated that the certified mail return receipt for the Notice of Hearing was received and signed on August 25th for all cases involving Mr. Furuta. A call for questions was made. Mrs. Ford moved to disallow the request for continuance. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15790 — HILTON LAND INVESTMENT TMK 6-9-007-014-0000 Appellant's representative was not present. Present was County appraiser David Olson. Mr. McCall informed the Board that a signed settlement with the appellant had been received today with a building value of $159,468,600 and land value of $64,810,000 for a total of $224,278,600. A call for questions was made. Mrs. Ford moved to accept the County's settled values of building at $159,468,600 and land value of $64,810,000 for a total of $224,278,600. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16020 — HILTON RESORTS CORP TMK 6-9-007-032-0000 Appellant was not present. Present was County appraiser John Totten. Property located on Waikoloa Beach Drive. 3 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. Mr. Takai moved to sustain the land and building assessments. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15963,15966,15969,15971 & 15973 - HILTON KINGSLAND 1 LLC TMK 6-9-008-020-0000 to 6-9-008-024-0000 Appellant was not present. Present was County appraiser John Totten. Property located near the Waikoloa Resort area. Appeals on land values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessments. A call for questions was made. For Case Nos. 15963 and 15973, Mr. Kualii moved to sustain the land values of $3,430,800 and $4,117,800. Seconded by Mrs. Ford. A call for discussion was made. Motion failed by a vote of 1:3 with Mr. Takai, Mr. Murata and Mrs. Ford voting against the motion. Mr. Takai moved to reduce the land values in Case No. 15963 to $2,858,400 and in Case No. 15973 to $3,430,800. 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. For Case Nos. 15966, 15969 and 15971, Mr. Takai 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. Recessed: 2:45 pm Reconvened -2-52 pm CASE #15735,15740, 15774, 15776, 15778, 15800, 15803, 15806, 15820, 15821, 15822, 15846, 15848, 15849, 15864, 15865, 15868, 15888, 15890, 15918, 15928, 15929, 15930, 15777, 15781, 15783, 15828, 15830, 15832, 15908, 15909, 15910, 15743, 15744, 15747, 15749, 15780, 15782, 15784, 15786, 15808, 15810, 15811, 15812, 15823, 15825, 15826, 15833, 15850, 15852, 15854, 15855, 15869, 15871, 15873, 15875, 15919, 15920, 15921, 15922, 15751, 15756, 15757, 15759, 15787, 15792, 15794, 15798, 15834, 15837, 15839, 15842, 15911, 15912, 15913, 15914, 0 15764, 15765, 15767, 15770, 15772, 15789, 15791, 15793, 15795, 15799, 18514, 15815, 15817, 15818, 15819, 15835, 15838, 15840, 15841, 15845, 15857, 15859, 15860, 15862, 15863, 15877, 15878, 15880, 15882, 15885, 15923, 15924, 15925, 15926, 15927, 15760, 15763, 15766, 15768, 15775, 15801, 15804, 15807, 15809, 15827, 15843, 15844, 15903, 15906, 15907, 15915, 15916, 15917, 16027, 16031, 16033, 16037, 16040, 16042, 16044, 16046, 16051, 16054, 16055, 16057, 16059, 16060, 16062, 16063, 16065, 16067, 16068, 16070, 16072, 16074, 16076, 16078, 16079, 16080, 16081, 16082, 16085, 16086, 16096, 16099, 16100, 16101, 16103, 16104, 16105, 16106, 16107, 16108, 16111, 16112 & 16113 - BAY CLUB OWNERSHIP RESORT INC TM K 6-9-007-031-0001 to 6-9-007-031-0172 Appellant's representative was not present. Present was County appraiser Mike D'Amico. Appeals 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 for all cases. 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 1 -page Appeals Agenda containing information on 2 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 for September 20th as listed on the 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 3:20 p.m. Respectfully submitted, F�zdea (1111aa) Y'Vzr Secretary 5