HomeMy WebLinkAboutBOR Minutes 6.28.10 COUNTY OF KAUAI
Minutes of Meeting
OPEN SESSION
APPROVED 9/13/10
Board/Committee: BOARD OF REVIEW Meeting Date June 28, 2010
Location Meeting Room 2, Moikeha Building Start of Session: 1:00 p.m. End of Session: 3:26 p.m.
Present Cayetano Gerardo, Russell Kyono, Lisa Wilson
Staff: Steve Hunt, Kris Nakamura
Excused Chair Benjamin Lizama, Vice Chair Craig De Costa
Absent
or
SUBJECT DISCUSSION ACTION
Call To Order In the absence of the Chair and Vice Chair, Board Member Cayetano Gerardo called
the meeting to order at 1:00 p.m.
Appeals
Scheduled Appeal Case No. 10-8874—Romar Associates—2425 LLC—TMK 3-7-003-015-0177
Bob Matthews was in attendance to present evidence for his appeal. Steve Hunt was in attendance and presented his report to the Board.
Ms. Wilson made a motion in the matter of tax appeal 10-8874, she recommended that the Board reduce the building value to
$46,200 and the land value to$19,700 for a total value of$65,900. Mr. Kyono seconded the motion. Motion carried 3:0.
Appeal Case No. 10-8875—Romar Associates—2427 LLC—TMK 3-7-003-015-0178
Bob Matthews was in attendance to present evidence for his appeal. Steve Hunt was in attendance and presented his report to the Board.
Ms. Wilson made a motion in the matter of tax appeal 10-8875, she recommended that the Board reduce the building value to
$46,200 and the land value to$19,700 for a total value of$65,900. Mr. Kyono seconded the motion. Motion carried 3:0.
Appeal Case No. 10-9272—T &Y—TMK 3-2-004-011-0000
Russell Maeda was in attendance to present evidence for his appeal. Steve Hunt was in attendance and presented his report to the Board.
Mr. Kyono made a motion in the matter of tax appeal 10-9272, he recommended that the Board reduce the building value to
$305,000 and the land value to $465,000 for a total value of$770,000. Ms.Wilson seconded the motion. Motion carried 3:0.
Appeal Case No. 10-9273—TVri, Inc. —TMK 3-3-013-028-0000
Russell Maeda was in attendance to present evidence for his appeal. Steve Hunt was in attendance and presented his report to the Board.
Mr. Kyono made a motion in the matter of tax appeal 10-9273, he recommended that the Board reduce the building value to
$305,000 and the land value to $465,000 for a total value of$770,000. Ms.Wilson seconded the motion. Motion carried 3:0.
Board of Review
Open Session
June 28, 2010 Page 2
SUBJECT DISCUSSION ACTION
Appeal Case No. 10-9370—Cornerstone Hawai'i Holdings, LLC—TMK 4-7-002-018-0000
Ms. Wilson made a motion in the matter of tax appeal 10-9370, she recommended that the Board reduce the building value to
$580,000 and the land value to $340,000 for a total value of$920,000. Mr. Kyono seconded the motion. Motion carried 3:0.
Appeal Case No. 10-9276—Joel Dryer—TMK 3-5-003-024-0000
Joel Dryer was in attendance to present evidence for his appeal. Steve Hunt was in attendance and presented his report to the Board.
Ms. Wilson made a motion in the matter of tax appeal 10-9276, she recommended that the Board sustain the County's assessment.
Mr. Kyono seconded the motion. Motion carried 3:0.
Appeal Case No. 10-9262—Puhi Self Storage, LLC—TMK 3-3-013-017-0000
The appellant or their representative was not in attendance; and there were no evidence or documents submitted with the appeal. Steve
Hunt was in attendance and presented his report to the Board.
Mr. Kyono made a motion in the matter of tax appeal 10-9262, he recommended that the Board sustain the County's assessment.
Ms. Wilson seconded the motion. Motion carried 3:0.
Appeal Case No. 10-9261 —Puhi Self Storage. LLC—TMK 3-3-013-055-0000
The appellant or their representative was not in attendance; and there were no evidence or documents submitted with the appeal. Steve
Hunt was in attendance and presented his report to the Board.
Mr. Kyono made a motion in the matter of tax appeal 10-9261, he recommended that the Board sustain the County's assessment.
Ms. Wilson seconded the motion. Motion carried 3:0.
Appeal Case No. 10-9345—Bank of Hawai'i—TMK 3-5-003-014-0000
The appellant or their representative was not in attendance; however documents submitted with the appeal were reviewed by the Board.
Steve Hunt was in attendance and presented his report to the Board.
Mr. Kyono made a motion in the matter of tax appeal 10-9345, he recommended that the Board sustain the County's assessment.
Ms. Wilson seconded the motion. Motion carried 3:0.
Board of Review
Open Session
June 28, 2010 Page 3
SUBJECT DISCUSSION ACTION
Appeal Case No. 10-9346—Hui Ika'ika Partnership—TMK 3-5-003-002-0000
This case was stipulated and agreed by and between the Director of Finance and the appellant.
Appeal Case No. 10-9278—Servco Pacific Inc. —TMK 3-5-003-013-0000
Taxpayer withdrew appeal. County's assessment sustained.
Appeal Case No. 10-9344—The Consolidated Corp. —TMK 3-5-003-026-0000
Taxpayer withdrew appeal. County's assessment sustained.
Appeal Case No. 10-9343—Rupert Lee, LLC—TMK 3-6-012-016-0001
The appellant requested a continuance and this case will be scheduled at a later date.
Appeal Case No 10-9277—The Gas Company. LLC—TMK 3-6-012-023-0000
Taxpayer withdrew appeal. County's assessment sustained.
Appeal Case No. 10-9355—Hui Pa'a Partnership—TMK 4-3-009-064-0000
This case was stipulated and agreed by and between the Director of Finance and the appellant.
Appeal Case No. 10-9341 —Peter Sperry Trust—TM 4-3-009-065-0000
This case was stipulated and agreed by and between the Director of Finance and the appellant.
Appeal Case No. 10-8882—Hanalei Commercial Inc. —TMK 5-5-009-008-0000
Taxpayer withdrew appeal. County's assessment sustained.
Board of Review
Open Session
June 28, 2010 Page 4
SUBJECT DISCUSSION ACTION
Stipulations
Appeal Case No. 10-9264—A & B Hawaii. Inc. —TMK 3-3-011-004-0000
Appeal Case No. 10-8863—Kalepa Koa, Inc. —TMK 3-3-013-007-0001
Appeal Case No. 10-8864—Kalepa Koa, Inc. —TMK 3-3-013-007-0002
Appeal Case No. 10-8865—Kalepa Koa, Inc. —TMK 3-3-013-007-0003
Appeal Case No. 10-9266—One Guy's Company. Inc. —TMK 3-3-013-007-0004
Appeal Case No. 10-9267—One Guy's Company. Inc. —TMK 3-3-013-007-0005
Appeal Case No. 10-9268—One Guy's Company. Inc. —TMK 3-3-013-007-0006
Appeal Case No. 10-8907—Bradford & Donna Preitauer—TMK 4-5-010-016-0000
The meeting was adjourned at 3:26 p.m.
Submitted by: Reviewed and Approved by:
Kris Nakamura, Secretary Benjamin E. Lizama, Jr., Chair
(X) Approved as is.
( ) Approved with amendments. See minutes of meeting.