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Home My WebLink About2018-09-05 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, September 5, 2018 West Hawaii Civic Center, Building G Kailua Kona, Hawaii CALL TO ORDER Vice -Chairman Wesley Takai called the meeting to order at 9:09 a.m. Present were: Board Members Wesley Takai, Grace Reinhard, Michael Hughes and Nelson Harano; Deputy Corporation Counsel J Yoshimoto; Real Property Acting Assistant Tax Administrator Keita Jo, Real Property Acting Appraisal Supervisor Dionne Costa and Real Property Appeals Board Clerk Elizabeth Nina Swain. Absent: Board Member Melvin Ventura STATEMENTS FROM THE PUBLIC There were no statements from the public. TAX APPEAL CASE HEARINGS Note: Prior to the start of the case hearings, Deputy Corporation Counsel J Yoshimoto advised all Appellants and the Department of 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. 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. CASE #28072 — FEDERMAN, IRWIN TMK 6-2-014-006-0000 Appellant was not present. Board was informed that the appellant did call to inform that he would not be attending the hearing. Present for the County was appraiser Matthew Radmilovic. Property located on N. Kewai Place in The Bluffs at the Mauna Kea Resort. Appeal on land and building values. NOTE: Mr. Ventura arrived at 9:15 a.m. and served as Chairman for the duration of the meeting. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land and building values. A call for questions was made. Mr. Takai moved to sustain the County's assessment. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. CASE #28267 — PELFREY, HENRY TMK 6-8-008-047-0000 Appellant was not present. Appellant did provide additional information and stated that he would not be attending the hearing. Present for the County was appraiser Derek Fondy. Property located on Auhili Loop in Waikoloa Village. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value at $155,800. A call for questions was made. Mr. Takai moved to reduce the value to $148,400. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. CASE #28231 — BRUINGTON, EUGENE LEE TMK 7-2-019-001-000 Appellant was not present. It was noted that the appellant's notice of hearing was delivered on August 29th. Present for the County was appraiser Matthew Radmilovic. Property located on Uluweuwue Hema Place in the Hualalai Resort. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended reducing the total value to $4,450,000 with the land value reduced to $1,336,200 and building value sustained at $3,113,800. A call for questions was made. Mr. Takai moved to sustain the building value, reduce the land value to $1,336,200 and deny the home exemption. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. CASE #28228 — LUCAS, SALLY S TRUSTEE TMK 7-2-019-020-0000 Mr. Ventura requested a recusal from the case due to his business relationship with the appellant's representative, Robert Bloom of Bloom Appraisals. Board was presented with a letter from the appellant's representative requesting to have the case hearing rescheduled. A call for questions was made. 2 Mr. Takai moved to accept the request from the appellant's representative to reschedule the case to October. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0 with Mr. Ventura recused. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 28233 Case No. 28234 Case No. 28241 Case No. 28246 Case No. 28260 Case No. 28033 Case No. 28103 Case No. 28104 Case No. 28105 Case No. 28106 TMK 6-2-009-013-0000 TMK 6-2-009-034-0000 TMK 6-4-018-027-0000 TMK 6-8-039-045-0000 TMK 7-3-028-082-0000 TMK 7-7-007-056-0000 TMK 8-7-002-016-0000 TMK 8-7-002-043-0000 TMK 8-7-002-044-0000 TMK 8-7-002-045-0000 A call for questions was made. SHIVELY, KURT B / JASON S SHIVELY, KURT B / LADONNA M, ET AL BUSCHER, JOHN HARRY JR REECE, CINDY TOTAH, JOSEPH STEINGRABER, DANIELLE ROEHRIG, CHRISTOPHER & WENDI ROEHRIG, CHRISTOPHER & WENDI ROEHRIG, CHRISTOPHER & WENDI ROEHRIG, CHRISTOPHER & WENDI Mr. Hughes moved to accept the withdrawals as noted. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:10 a.m. Reconvened: 10:27 a.m. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 6 -page Appeals Agenda containing information on 30 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. Mr. Takai questioned the pitt changes for Case No. 28046. County appraiser Matthew Radmilovic responded. Ms. Costa informed the Board that the $120,000 home exemption was erroneously omitted for Case No. 28240 on the settlement agenda and requested that the correction be noted. Mr. Takai questioned the pitt for Case No. 28076. Ms. Costa responded for the County. Mr. Takai questioned the reduction in value for Case No. 28237. County appraiser Matthew Radmilovic responded. Mr. Takai questioned the reduction in land value for Case No. 28044. County appraiser Brett Hosaka responded. Mr. Takai questioned the reduction in land value for Case No. 28094. County appraiser Brett Hosaka responded. A call for questions was made. 3 Mr. Takai moved to accept the settlements on pages 1 through 5 except for Case No. 28240. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. Mr. Takai moved to accept the settlement for Case No. 28240 with the addition of the $120,000 home exemption. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:45 a.m. Reconvened: 1:30 p.m. CASE #28199, #28200, #28201, #28202, #28203 & #28204 — KOHANAIKI SHORES LLC TMK 7-3-068-001-0001 thru 7-3-068-001-0006 Present were appellant's representative, Francis Ouye, and County appraiser Matthew Radmilovic. Property located in the Hale Alani Complex in the Kohanaiki Resort. Appeals on land values. Appellant's representative presented their case. County presented their case and recommended for Case No. 28199 a reduction in land value to $1,439,700 and sustain the land values for Case Nos. 28200, 28201, 28202, 28203 and 28204 at $1,599,700. A call for questions was made. Mr. Hughes moved to sustain the County's land values for Cases 28200 to 28204 and reduce the land value for Case 28199 to $1,439,700. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. CASE #28170 — KOHANAIKI SHORES LLC TMK 7-3-009-016-0000 Present were appellant's representative, Francis Ouye, and County appraiser Matthew Radmilovic. County presented to the Board a signed settlement agreement with the appellant for Case No. 28170 with a land value of $189,600. A call for questions was made. Mr. Hughes moved to accept the settlement as presented by the County. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 2:27 p.m. Reconvened: 2:36 p.m. CASE #28174 — KOHANAIKI SHORES LLC TMK 7-3-063-005-0000 Present were appellant's representative, Francis Ouye, and County appraiser Matthew Radmilovic. Property located in the Kohanaiki Resort. Appeal on land value. 4 Appellant's representative presented their case. County presented their case and recommended sustaining the land value at $5,174,800. A call for questions was made. Mr. Takai moved to reduce the assessed value to $4,000,000. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Harano voting against the motion. CASE #28194, #28195, #28196, #28197 & #28198 — KOHANAIKI SHORES LLC TMK 7-3-066-004-0000, 7-3-067-001-0000 thru 7-3-067-004-0000 Present were appellant's representative, Francis Ouye, and County appraiser Matthew Radmilovic. Property located in the Kohanaiki Resort. Appeals on land values. Appellant's representative presented their case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. Hughes moved to sustain the County's values for Case No. 28194. Seconded by Mr. Harano. A call for discussion was made. Motion failed by a vote of 2:3 with Mr. Takai, Ms. Reinhard and Mr. Ventura voting against the motion. Mr. Takai moved to accept the taxpayer's value of $4,077,100 for Case No. 28194. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Harano voting against the motion. Mr. Takai moved to reduce the value to the taxpayer's opinion of $4,000,000 for Case No. 28195. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Harano voting against the motion. Mr. Takai moved to accept the taxpayer's value of $3,500,000 for Case No. 28196. Seconded by Mr. Hughes. A call for discussion was made. Mr. Takai withdrew his motion and Mr. Hughes withdrew his second. Mr. Takai moved to reduce the land value to $3,647,900 for Case No. 28196. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Harano voting against the motion. Mr. Takai moved to reduce the assessment to $4,049,400 for Case No. 28197. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Harano voting against the motion. Mr. Takai moved to reduce the land value to $2,573,300 for Case Mo. 28198. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Harano voting against the motion. 5 WITHDRAWN CASES County presented to the Board appellant's request to withdraw their appeals for the following case: Case No. 28193 TMK 7-3-066-002-0000 KOHANAIKI SHORES LLC A call for questions was made. Mr. Hughes moved to accept the withdrawal of appeal for Case No. 28193. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 13 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. Mr. Ventura questioned the land values on Cases Nos. 28178 thru 28189 on pages 1 and 2 of the agenda. County appraiser Matthew Radmilovic responded. A call for questions was made. Mr. Takai moved to accept all of the settlements as presented on pages 1 to 3. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: Next meeting scheduled for Wednesday, October 17th, at 9:00 a.m. in Hilo at the Aupuni Center Conference Room. ADJOURNMENT: Meeting was adjourned at 3:49 p.m. Respectfully submitted, Sided 0/aa) geaiir Elizabeth (Nina) Swain Real Property Appeals Board Clerk 6 81.0Z/90/60 S!NDWD111DS X SETTLEMENT - BLDG 84,800 LAND 144,200 EX 85,800 33V1d f1NVflNVfld 4SZ9-49 O N 0 CO • rn M m 0 0) cxXI • m D O C rt) it m () m £4L96 IH V13f1WV>I ld fNVfNVfld 4SZS-49 0000-Z90-6LO-4-9 0 3NY18 '0I3a CP >11 0;CO r - e0 • a m a co CO (N0 A N (0 V A Co N V N O O 0 0 0 0 0 0 0 N r OD N co (0 CO Co N N ▪ O N (J 0 0 0 0 0 N• V • V f JO O 0 0 0 O O O -I r co -o O Hear -Time 09/05/2018 09:10 am 910Z/60/00 Pal!d 49Z8Z #ase3 SETTLEMENT - BLDG 222,700 LAND 307,400 EX 0 OV08 31IHM16S09'$9 CO0 £4L96 IH Y13fWV>I H NHOr'213H0Sf18 9911 X09 Od Or -C/3 0) m N 0 rte- �' o0 m V m m 1 Z aro 0 o G) C co 00 C A C) oo m z z 0 N N N O O m X O 0000 -9Z0 -810-P-9 VONII'8 NHOr'213H0Sl8 X m r co mm 5 a (o A NJ ((00 0) N 0 0 0 0 0 0 0 0 A Ca O) p) O p O O O O 0 0 A N O N O O r W 0 13. Hear -Time 09/05/2018 09:10 am 810Z/60/40 PGI!d O 0 V O x 0LSL-S0Z8L XI OINOINV NYS 0042 31919 NV33d 3 ZL L all V1VHO>I WH d31111AS 8 11VHS2lVW 0/0 -810-610-Z-9 0 011 V1VH0)I WH X x ,co d a 0. ,0 N - • N c0 0 N CO 0 0 0 0 O IV N (0 O N V N co (0 N A O O O O O 0 0 O 0 0 1 r W 910Z/LZ/£0 Pal!d m x CO1,4 0 £06£-ZZZ9L Xl OINOINV NYS X X 0 N m W Si a co A A (N)) N Co 0 N 0 0 0 0 00 0 -Co 0 0 0 0) 0 0 0 0 0 0 0 r 1 0 x N N O Hear -Time 09/05/2018 09:10 am 0 N r (0 O 0 03 X S£Z8Z #ase3 SETTLEMENT - BLDG 1,293,900 LAND 156,100 EX 0 0 CO £OLL6 210 0N39 D R HORTON - SCHULER HOME 1623 NW 3RD ST £L00 -£10-£10-Z-9 V111OSRld 'N1121V141 10 a a 0 N - A CO CO O O O O O ▪ N 0) _) N O O O O O V Ln O 0 0 0 V O O O I- 0) Hear -Time 09/05/2018 09:10 am 9 LOZ/0£/£0 1,31!d 9L09Z #ase3 X 000'0Z1 X3 000'OLZ ONV1 000'Z84 0018 -1N30131113S 133211S 1180 061Z -Z9 co V CO0 £4196 IH V13fl1051Y51 W 3NNV'OV3H IS Ilflo 061Z -Z9 0000-600-600-Z-9 W 3NNV '0V3H a a aco CO N OVD v 0 0 (71 CO 0) O () :0 0 0 0 0 0 0 0 0 0 V N A N Co V 00 O N O N O O O O O 0 O O O O 0 0 0 W W CO A O O 0 0 0 O1 Hear -Time 09/05/2018 09:10 am 910Z/60/00 Pal!d 4SZ8Z #ase0 0 13 -u v 0 w Z O 0 0 H pC 7c1 t•.)H N r (n (O 0 0 (D (o 0 (oX H V) 81.OZ/90/60 S!N3 V 1!I S SETTLEMENT - BLDG 1,596,900 LAND 53,100 EX 120,000 3N2:10 fl)IINV)1 N ZZLL-89 O 0 OZL1.-S4L96 IH VNO)I Vl11VN OZLL X09 Od O N 1S81 H V21V98V8'1V2!)1 dll TIV9 H11WS12IV3 0/0 O1.1.0-140-ZZO-8-9 3XV19 A3213d3f '213IZV3 X K N W n - a co O. n 0 O A w 0 0 0 0 0 0 0 0 0 0 O co 0 O O 0 • oO 0) 0 O co to ▪ W A 0 W O 0 O 0 0 1 I- we 01.:60 91.0Z/S0/60 CO T 0 0 CO 0 0 6S09Z #0se3 SETTLEMENT - BLDG 612,800 LAND 87,200 EX 0 3A18a INV1 VNf1VW 66£1.-99 N co NV1dS O21VN31'NVR13ddIZ 9999-49896 V3 01N3141V213VS CHEDIAK,CHRISTOPHER VEACI 457 CROCKER RD 9P00-900-ZZO-9-9 HOV3A 213HdO1SR1H3 'NVIO3H3 X X 01 N W = a a m (00 • CO 0 O O o • O O ✓ 0) 0 0 (0 O V W 0 0 0 O O 0 O O 0 0 Hear -Time 09/05/2018 09:10 am O O W X SETTLEMENT - BLDG 612,800 LAND 87,200 EX 0 3AI21O INV1 VNf1VW 66£1.-89 N co0 c W x 0 m z z_ N n x D m D = A D 0 • O CA "±- 5'- z Dz ,71 O a 4- 0 33NJ v tON 9400-900-ZZ0-8-9 W SINN3O'AHd2111W X X NW co d - a o Q. C173 O• -4 1,4 0 0 00 0 0 0 ✓ • 0 v W O N 0 O O O 0 0 O O O O (0 O w 0) O O 0 O O O 1 r W Hear -Time 09/05/2018 09:10 am BLOZ/L0/40 Pal!d 9£Z8Z #ase3 X 3A1210 f )4INV)I N SZOL-9 N 00 CORONA DEL MAR CA 92625-3048 3AV O10012:IVW £ZZ L000-400-ZZO-8-9 3 13VHOI1/1 'H121OM)13na 0 NO CO 0 0 0 0 0 0 N 0 N 0 0 0 O p W 0 0 O SETTLEMENT - BLDG 468,800 LAND 148,100 EX 120,000 1 O 00 0 0 z z CO m z 0 D x m X X N W 0. (o 8£L96 IH VOlO)4IVM (7.1 1S d 03 4' 0. (0 00)0 03 0 0 0• 0 0 0 0 • A (J V N ▪ 1, O O O t▪ 0 co SETTLEMENT - BLDG 22,900 LAND 197,100 EX 0 OVOa VNfldfl)IIVHVN L8LL-S9 0 0 99L9L Xl NIISfV m X o ca N W a 11039 A3133d3f'121VH)1301 -13 0 W 0 0) 0000-61.0-600-5-9 1103S A2133331' '12JVH)1301 (0 CO (0 O 0 0 0 0 0 v (0 0 0 0 0 0 0 0 V co O (n • 0 O O O O 0, A CP 0 A 0 A. 0 O 0 0 O O O o - 0 0 0 0 0 0 1 r W 81.02/LZ/£0 L409Z #ase3 1 r W 1 m 3 Hear -Time 09/05/2018 09:10 am 81.02/8Z/£0 Pal!d 1 r W Hear -Time 09/05/2018 09:10 am 81.02/60/40 Pal!d 6£Z9Z #ase3 0 f a3 ad m N z 3 co < 41 d PO Cm— m m 0 5 Ix ru I-3 a �01 (q 0 0 m O0 Lox N 01 91-OZ/90/60 -13 00 O al m zg — go • 0 N 0 0 K 0 •n m -13 0. gN c+ p N 0 N w tr 0 5 00 N 1 rx N H W r to (Q O 0 (D l0 0 tox P U, 81-OZ/90/60 SINiPJ 1113S m x m m m m z w 0 co 0 0 rD z 0 N N O O O 3AI110 INV1fl1Vw 8LZ-SL m m x W a( NNA1 3NVI0'011VN3f10 01L96 IH VNO)I VlhIVN O NV1V 3NV110'O21VN3f10 110 INVlf11VW 8LZ-SL 0000-9£0-8£0-9-1 3NVIO 8 3NV00 '011VN3f10 N W O A 1‘.)(.4 O O �1 O) O O 0 0 0 0 0 0 0 A N N j CO 0) O CO N O 0) j A O O (O to O W co O CO O 0 O O 1 r Cr.) 1 V a Hear -Time 09/05/2018 09:10 am --017 0 (O O_ CO 04Z8Z #ase3 m x SETTLEMENT - BLDG 0 LAND 4,100 EX 0 AVMHOIH VOHVIVINVW 3 nes-SL 0 0 O 0 • c - z • 0 z z (f) O Z m - C) r 2 O D 6LL0-9ZL96 IH VO1Vl1OH 6LL X09 Od N 0000-4£0-200-9-L I VIHINA3'NOSNV3Nf10 X C W W w a S g CO0) 0) Co W0) O O o O O • A O 0 0 O 0 0 0 a, N . A oO 0 O O r W Hear -Time 09/05/2018 09:10 am 8LOZ/8Z/E0 Pap 0 4408Z #ase3 m x SETTLEMENT - BLDG 262,000 LAND 172,000 m O 1332115 3NO3NO 3 91£4-8L 04196 IH VNON Vf11IV)1 0 a AVf 3A31S'92138N3L13 ld IVHO INVN Z99 -SL 330 3311V NI8O11'd301SOH AV!' 3A31S'O2138N3213 0000 -1.L0 -1.£0 -C -L 330 3311V N18011 '83WSOH X m r W CO 51 0 O. (c CO N 0 O O O 0 O O A O p 0 0 0 0 0 0 A N N N A O O 0 O 0 - r W 81.0Z/8Z/E0 Pal!d N O 0 OO COipt CO0 m x SETTLEMENT - BLDG 627,500 LAND 232,400 EX 0 33V1d 111111 L6£L-£L 0 Co xm x r Qp 0. (o V141111'VOIH3311V 40646 V3 3V118N33110 Hd3S0f'HV1Ol V113311d 311103 06 0000 -£40 -620 -E -L 1-1d3SOf'HV1O1 01 N n 0 W O) - N CO O 0 0 0 0 0 0 CD O • V 0 0 0 0 0 0 SETTLEMENT - BLDG 7,859,100 LAND 3,140,900 EX 0 133211S V3NV 601.-ZL LLvL-Z9£S6 VO )130111tH X m x W a (Oa AVM 153113 NO3lVd L£94 011 S801S3ANI VNdN 2131SO3 IN 01VNO2J 0/3 0000-LZ0-ZZ0-Z-L 011 S2JO1S3ANI WdN • N Cr- . • W N 01O A m m -J 0 0 0 0 O • N O 0 0 0 0 00 A A V O) O N N W A CO • N N. 0 A -CO 0 0 0 0 0 0 0 O O O 1 r W -i -D O a Hear -Time 09/05/2018 09:10 am 91.0Z/60/40 Pal!d 69Z9Z #ase3 m x r co Hear -Time 09/05/2018 09:10 am 91.0Z/60/40 Pal!d LEZBZ #ase3 m x SETTLEMENT - BLDG 3,817,000 LAND 1,133,000 EX 0 33V1d VdV)IVN 9L0£-ZL 0 CO £1.ZZ-LZ046 V3 NO12J3H.LV m m X x W a (C) 1S2J1 AIIWVd'3)11fV0 011 3NO210VIN Z000-ZZ0-61•0-Z-L 1Sld1 AIIINVI 3)flfVO N + A CVO W N O O O 0 O O A r (O .I CO W 0 0 0 00 W O 0 WW O O O O O O O 0 0 0 0 O r co Hear -Time 09/05/2018 09:10 am 91,0Z/90/60 S1ND J 1l1DS SETTLEMENT - BLDG 0 LAND 275,000 EX 0 0 Co O1.£S-0'L96 114 VNON Vl11V)1 13211 r O'A12138011)I 021 IVNVHV)I 9L89 -9L 0000 -£80 -Z1.0 -9-L f0 'AiN381NIN W 43 N (0 0 0 0 0▪ 0 0 (43 N 0 O O 00 O Co CO V v m m O 0 0 0 0 0 0 r W Hear -Time 09/05/2018 09:10 am 81.0Z/8Z/£0 Pal!d Z909Z #ase0 SETTLEMENT - BLDG 1,234,100 LAND 300,100 EX 0 13311 LS f1VW V10 9ZOL-8L 0 CO 2091-Z4048In NOONil GREEN FLASH INVESTMENTS L 141 SOUTH WESTERN COIL RD 0000-ZC0-LL0-8-L GREEN FLASH INVESTMENTS LLC X X oW ga S .- 0. (o 0- l W CO 0 03 - p 0 0 O 0 O (J1 (.3 W O O) N O O O 00 0 � � ▪ W N 0 O 0 0 O 0 0 O 0) r CO 10. Hear -Time 09/05/2018 09:10 am 91.OZ/0£/£0 Pal!d SETTLEMENT - BLDG 423,000 LAND 142,000 EX 0 m x 3/W:10 II1V ££99-9L 0 Co 0PL96 IH VNO)1 Vfllltr)I 9000 -C60 -0L0 -9-L 2111A213HO/1NV210'2132I30021 X O N W nr W d a (8- . • (o 0) N A O 0 O 0 0 0 0 0 A 01 O) N W O O O O O O N N 0 0 O 0 CCI N 0 0 -I r CO 0 N m x SETTLEMENT - BLDG 0 LAND 666.900 EX 0 33V1d I' )1 IHO1V 3)I 4£Z -LL 0 05 1S211 S A38dd31')I1Vd 04L96 IH VNO)1 Yl11V)1 15211 11 V A00'lfOIS ld IV)i IHO1V 3)I 0£Z -LL RI m ✓ W g) n (o 0000 -900 -4Z0 -L -L N3OLIVA '213N)INVO W m CO CO t0 (0 O O O O O 05 co O p 0 0 00 0 0 r 1 v a A p 0 p O O (0 j0 0 0 O p Hear -Time 09/05/2018 09:10 am 0 0 CO X T N o. W N N 0 Co L408Z #ase0 SETTLEMENT - BLDG 2,397,900 LAND 743,700 EX 0 33V1d IV)1 II -101V 3)1 0£Z -LL 0 03 m m x R 63 0. (0 !S&L S A321dd3f')11Vd 04L96 IH VNON Vf1llVN 1S211 II V A03'1f101S ld IV)I II -101V 3)1 0£Z -LL 00 -500 -420 -L -L N3OLIVA '213NNNV0 N - 0 a - n � A � W 0• 0) A A (0 (n 0 0 0 0 O N N O V o 0 p v, cnO O O O O O N co In • OWf (0 A (O N O O O O O I— W a Hear -Time 09/05/2018 09:10 am 91.0Z/ZZ/£0 Pal!d 0409Z #ase3 X SETTLEMENT - BLDG 0 LAND 37,900 EX 0 0 0) OZL96 IH 0111-1 KONA VISTAS HOLDING COMPP 101 HUALALAI ST 0000 -£L1. -4Z0 -9-L KONA VISTAS HOLDING COMPANY LL x▪ O Ori m m o SI - 3 o a (o O O IQ O O O O 0 N 0 0 0 0 0 0 0 V V CO O O O 0 p 0 0 0 0 0 -I r Hear -Time 09/05/2018 09:10 am CO m (D 0. A W O_ Co 4608Z #ase0 0 N 0 N N 4 0 0 ci 0 ro NH H in (0 o O (D (0 0 u3 U1 U1 H 81,OZ/90/60 SINDV 1113S • < z �v mm x x -4 CO d1W 0 E. a 0. m • Pc (D co N- N ea n itsn w ▪ 0, t N a o H o. o o n o a, rn '‹ CA m�� <m et 5 EnO�,o 00 000 0 Ts 1m m< a Di £ H H V O Wz. b 0 .W V O < 0 v - co • C 'G Ci 0 0 0 00 O N W On - V 00 W(OJT V -. W co V V < N N V N 0 00 N N 0 N N 0 5 N c-1 0 0 r pC K1 t.) H a r to E.0 0 0 (D �0 0 V)x 61 t!1 91.0Z/90/60 S1N3V MDS 7, -o0 0 a3 ad m a N Z N 3 co O <m E 1 Ny c `� CD m c-1 0 0 5 N 91,03/50/60 SIN3W01112S 00 0 3 p 0 a3 a� m N Z N � O � �. d m 5.E m -1 02 03 W rn ern „,(D ao� 'rn 0 ht, pva O C a"~›' Ql £ H n H n 0 r n c-1 0 0 m `� rx NH go r in LQ 0 0 (D (00 (o x \O H 21-0Z/90/60 0 of -•1 0 In m x x -{ r w m>.' -i 0 w O. a a t0 a(0 O N 0 V O W 0 0 0 0 0 0 0 0 0 CI SIND VID111.DS w w ✓ CO Owi rn — o 0 0 0 0 0 0 0 N IA t) m rn CO O N 0 0 O O O 0 0 0 SETTLEMENT - BLDG 365,000 LAND 71,000 EX 0 133211S IY)IfNt11M 19Z -9L L6S46 V05433210 1fN1VM AVM 00Id 91S1 6410-9 0 -0Z0.8 -L M `JIY210'30I8 K K O N co ori W g 40 a (0 0 0 0 0 0 0 m 0 0 0 0 O CO N 0 0 - r wd 04:10 8107,/50/60 aw!1-JeaH 0 0 N O O 0 0 o-0 < -n (-11-. m O 5 W c -I 0 rx ro NH to 0 0 (D 100 )x)x W l0 M