The URL can be used to link to this page

Home My WebLink AboutBOR Minutes 8.23.10 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION APPROVED 10/18/10 Board/Committee: BOARD OF REVIEW Meeting Date August 23, 2010 Location Meeting Room 2, Moikeha Building Start of Session: 1:00 p.m. End of Session: 5:18 p.m. Present Chair Benjamin Lizama, Vice Chair Craig De Costa, Cayetano Gerardo, Russell Kyono, Lisa Wilson Boyle Staff: Myles Yoshioka, Kim Hester, Steve Hunt, Kris Nakamura Excused Absent SUBJECT DISCUSSION ACTION Call To Order Chair Lizama called the meeting to order at 1:00 p.m. Appeals Scheduled Appeal Case No. 10-8923—Diana Danilovic-Keniic—TMK2-5-009-077-0000 Diana Danilovic-Kenjic was in attendance to provide evidence for her appeal. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-8923, he recommended that the Board sustain the County's assessment. Ms. Wilson Boyle seconded the motion. Motion carried 5:0. Appeal Case No. 10-9111 —Larry J. Arruda—TMK 2-8-018-027-0000 Larry J. Arruda was in attendance to present evidence for his appeal. Myles Yoshioka was in attendance and presented his report to the Board. Ms. Wilson Boyle made a motion in the matter of tax appeal 10-9111, she recommended that the Board sustain the County's assessment. Mr. Gerardo seconded the motion. Motion carried 5:0. Appeal Case No. 10-9286—Robert Wilcox—TMK 3-1-002-010-0000 Dallas Wilcox was in attendance to present evidence for the appeal. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9286, he recommended that the Board sustain the County's assessment. Mr. Gerardo seconded the motion. Motion carried 5:0. Board of Review Open Session August 23, 2010 Page 2 SUBJECT DISCUSSION ACTION Board Member Lisa Wilson Boyle left the meeting. Appeal Case No. 10-9113—Carolyn Nii —TMK 3-2-002-005-0000 Appeal Case No. 10-9112—Carolyn Nii —TMK 3-2-002-037-0000 Carolyn Nii was in attendance to present evidence for her appeals. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9113& 10-9112, he recommended that the Board sustain the County's assessments. Mr. Gerardo seconded the motion. Motion carried 4:0. Appeal Case No. 10-9139—Julia Kunikiyo—TMK 3-6-008-002-0000 Julia Kunikiyo was in attendance to present evidence for her appeal. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9139, he recommended that the Board reduce the land value to$92,500. Mr. Gerardo seconded the motion. Motion carried 4:0. Appeal Case No. 10-8997—Kevin Arnold—TMK 2-8-028-087-0000 Kevin Arnold and his wife Debbie Joy Floria were in attendance to present evidence for the appeal. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-8997, he recommended that the Board reduce the building value to $907,200 and the land value to $358,400 for a total value of$1,265,600. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-9090—David Vickers—TMK 3-2-002-029-0001 David Vickers was in attendance to present evidence for his appeal. Myles Yoshioka was in attendance and presented his report to the Board. Mr. Gerardo made a motion in the matter of tax appeal 10-9090, he recommended that the Board reduce the building value to $811,900&sustain the land value. Mr. Kyono seconded the motion. Motion carried 4:0. Board of Review Open Session August 23, 2010 Page 3 SUBJECT DISCUSSION ACTION Appeal Case No. 08-9864—Brian Orahood—TMK 2-8-028-082-0000 Appeal Case No. 09-9865—Brian Orahood—TMK 2-8-028-082-0000 The appellant requested continuances and these cases will be scheduled at a later date. Appeal Case No. 10-9109—Kukui'ula Harbor Villa. LLC—TMK 2-6-003-022-0000 This case was stipulated and agreed by and between the Director of Finance and the appellant. Appeal Case No. 10-9284—Garen &Susan Miyahira McCune—TMK 2-6-007-003-0002 Member Kyono recused himself from this case and left the room during deliberations. The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9284, he recommended that the Board sustain the County's assessment. Mr. Gerardo seconded the motion. Motion carried 3:0. Appeal Case No. 10-9093—Debbie Joy Floria/KZ Pono LLC—TMK 2-6-011-008-0000 Appeal Case No. 10-9094—Debbie Floria—TMK 2-8-028-073-0000 The appellant requested continuances and these cases will be scheduled at a later date. Appeal Case No. 10-9085—Potter Family Trust—TMK 2-6-012-002-0000 The appellant or their representative was not in attendance, however documents submitted with the appeal were reviewed by the Board. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9085, he recommended that the Board sustain the County's assessment. Mr. Gerardo seconded the motion. Motion carried 4:0. Appeal Case No. 10-9285—Craig &Christine Hoglund—TMK 2-6-014-018-0000 The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Board of Review Open Session August 23, 2010 Page 4 SUBJECT DISCUSSION ACTION Mr. De Costa made a motion in the matter of tax appeal 10-9285, he recommended that the Board reduce the land value to $601,700. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-9087—John &Julia Hicks—TMK 2-7-004-099-0002 The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9087, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-9241 —James C. Hoselton—TMK 2-8-017-005-0000 The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9241, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-8853— Maile Silva—TMK 3-3-017-099-0000 The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-8853, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-8924—James Matsushige—TMK 3-6-016-004-0000 The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-8924, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-8905— Martin Engle—TMK 3-6-019-022-0000 The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-8905, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 4:0. Board of Review Open Session August 23, 2010 Page 5 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9095— Michael Gabour—TMK 3-7-010-033-0000 The appellant or their representative was not in attendance. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9095, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-9114—Jeff rev Lindner—TMK 4-9-003-002-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 10-9115—Jeff rev Lindner—TM K 4-9-003-021-0000 Taxpayer withdrew appeal. County's assessment sustained. The meeting was adjourned at 5:18 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.