HomeMy WebLinkAbout2017-10-11 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Complaint Hearing
Wednesday, October 11, 2017
Aupuni Center Conference Room
Hilo, Hawaii
CALL TO ORDER
Chairman Donald David called the meeting to order at 10:10 a.m.
Present were: Board Members Donald David, Wesley Takai and Grace Reinhard; Deputy
Corporation Counsel Craig Masuda; Real Property Tax Assistant Administrator Lisa Miura, and Real
Property Appeals Board Clerk Elizabeth ‘Nina’ Swain.
Absent was: Board Member Melvin Ventura
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
The members were provided with copies of the August 29, 2017 and August 30, 2017 meeting
minutes. There were no corrections noted. A call for questions was made.
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Mr. Takai moved to accept the minutes of the August 29 and 30 meetings. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
COMPLAINT HEARING
TMK 5-6-002-030-0000 – BALSAM, LLC
Complainant was not present. Notice of hearing delivered on October 2, 2017.
A copy of the complaint filed by the complainant was presented to the Members. Mrs. Miura
presented to the Board the County’s response to the complaint. A copy of the complaint and related
documents are attached hereto as Exhibit A.
Upon review of the documents the Board presented questions to Mrs. Miura.
Discussion held and the Board advised the County to inform the appraiser that the Board is
concerned for the lack of follow up by the appraiser during 2013 through 2016.
OLD BUSINESS
No discussion held on old business.
NEW BUSINESS
County requested that the tax appeal case hearing for TMK 8-7-005-004-0000, appellant
MAUNA’ONI PROPERTIES LLC, be re-opened to amend the agreed to settlement values that
was presented in error by the County at the meeting held on April 30, 2017. A call for
questions was made.
Mr. Takai moved to amend the agenda to include the re-opening of Case No. 27130.
Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote
of 3:0.
CASE #27130 – MAUNA’ONI PROPERTIES LLC
TMK 8-7-005-004-0000
Appellant was not present. Mrs. Miura presented for the County and informed the Board that
the settlement agreement between the County and the appellant that was presented at the
August 30, 2017, meeting contained an incorrect land value of $654,000. The County wishes
to amend the settlement to reflect the corrected amount of $565,600 and presented the Board
with a signed copy of the revised agreement between the parties. A call for questions was
made.
Mr. Takai moved to accept the revised settlement amount of $565,600 for Case No.
27130. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by
a vote of 3:0.
ANNOUNCEMENTS
Mr. David was recognized by Chairman David for his service to the Board. Mr. David’s term ends on
December 31, 2017. Mr. Takai commented on Mr. David’s commitment to the Board and expressed
his appreciation. Mrs. Miura thanked Mr. David for his service to the Board as well as to the
community.
ADJOURNMENT
Meeting adjourned at 10:32 a.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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