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Home My WebLink AboutBOR Minutes 10.11.10 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION APPROVED 1216/10 Board/Committee: BOARD OF REVIEW Meeting Date October 11, 2010 Location Meeting Room 2, Moikeha Building Start of Session: 1:05 p.m. End of Session: 1:10 p.m. Present Chair Benjamin Lizama, Vice Chair Craig De Costa, Cayetano Gerardo, Russell Kyono, Lisa Wilson Boyle Staff: Danielle Teter, Kris Nakamura Excused Absent SUBJECT DISCUSSION ACTION Call To Order Chair Lizama called the meeting to order at 1:05 p.m. Appeals Scheduled Appeal Case No. 10-9779—Dylan Thede—TMK 5-3-004-021-0000 The appellant or their representative was not in attendance, however documents provided with the appeal were reviewed. Danielle Teter was in attendance and presented her report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-9779, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 5:0. Appeal Case No. 10-9347—Kaua'i. Blue, Inc.—TMK 2-8-016-003-0000 Appeal Case No. 10-9348—Kaua'i. Blue, Inc.—TM K 2-8-016-004-0000 Taxpayer withdrew appeals. County's assessment sustained. Appeal Case No. 10-9401 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0128 Appeal Case No. 10-9402—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0129 Appeal Case No. 10-9403—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0130 Appeal Case No. 10-9404—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0131 Appeal Case No. 10-9405—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0148 Appeal Case No. 10-9406—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0149 Appeal Case No. 10-9407—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0174 Appeal Case No. 10-9408—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0175 Appeal Case No. 10-9409—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0177 Board of Review Open Session October 11, 2010 Page 2 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9410—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0178 Appeal Case No. 10-9411 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0180 Appeal Case No. 10-9412—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0181 Appeal Case No. 10-9413—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0191 Appeal Case No. 10-9414—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0192 Appeal Case No. 10-9415—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0194 Appeal Case No. 10-9416—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0195 Appeal Case No. 10-9417—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0197 Appeal Case No. 10-9418—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0198 Appeal Case No. 10-9419—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0208 Appeal Case No. 10-9420—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0209 Appeal Case No. 10-9421 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0211 Appeal Case No. 10-9422—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0212 Appeal Case No. 10-9423—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0214 Appeal Case No. 10-9424—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0215 Appeal Case No. 10-9425—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0224 Appeal Case No. 10-9426—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0225 Appeal Case No. 10-9427—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0227 Appeal Case No. 10-9428—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0228 Appeal Case No. 10-9429—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0230 Appeal Case No. 10-9430—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0231 Appeal Case No. 10-9431 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0233 Appeal Case No. 10-9432—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0234 Appeal Case No. 10-9433—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0244 Appeal Case No. 10-9434—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0245 Board of Review Open Session October 11, 2010 Page 3 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9435—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0247 Appeal Case No. 10-9436—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0248 Appeal Case No. 10-9437—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0250 Appeal Case No. 10-9438—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0251 Appeal Case No. 10-9439—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0260 Appeal Case No. 10-9440—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0261 Appeal Case No. 10-9441 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0263 Appeal Case No. 10-9442—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0264 Appeal Case No. 10-9443—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0266 Appeal Case No. 10-9444—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0267 Appeal Case No. 10-9445—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0269 Appeal Case No. 10-9446—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0270 Appeal Case No. 10-9447—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0279 Appeal Case No. 10-9448—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0280 Appeal Case No. 10-9449—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0281 Appeal Case No. 10-9450—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0282 Appeal Case No. 10-9451 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0283 Appeal Case No. 10-9452—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0284 Appeal Case No. 10-9453—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0285 Appeal Case No. 10-9454—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0286 Appeal Case No. 10-9455—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0287 Appeal Case No. 10-9456—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0288 Appeal Case No. 10-9457—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0289 Appeal Case No. 10-9458—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0290 Appeal Case No. 10-9459—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0291 Board of Review Open Session October 11, 2010 Page 4 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9460—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0292 Appeal Case No. 10-9461 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0293 Appeal Case No. 10-9462—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0294 Appeal Case No. 10-9463—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0295 Appeal Case No. 10-9464—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0296 Appeal Case No. 10-9465—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0297 Appeal Case No. 10-9466—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0298 Appeal Case No. 10-9467—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0299 Appeal Case No. 10-9468—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0300 Appeal Case No. 10-9469—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0301 Appeal Case No. 10-9470—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0302 Appeal Case No. 10-9471 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0303 Appeal Case No. 10-9472—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0304 Appeal Case No. 10-9473—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0305 Appeal Case No. 10-9474—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0306 Appeal Case No. 10-9475—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0307 Appeal Case No. 10-9476—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0308 Appeal Case No. 10-9477—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0309 Appeal Case No. 10-9478—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0310 Appeal Case No. 10-9479—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0311 Appeal Case No. 10-9480—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0312 Appeal Case No. 10-9481 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0313 Appeal Case No. 10-9482—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0314 Appeal Case No. 10-9483—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0315 Appeal Case No. 10-9484—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0316 Board of Review Open Session October 11, 2010 Page 5 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9485—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0317 Appeal Case No. 10-9486—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0318 Appeal Case No. 10-9487—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0319 Appeal Case No. 10-9488—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0320 Appeal Case No. 10-9489—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0321 Appeal Case No. 10-9490—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0322 Appeal Case No. 10-9491 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0323 Appeal Case No. 10-9492—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0324 Appeal Case No. 10-9493—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0325 Appeal Case No. 10-9494—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0326 Appeal Case No. 10-9495—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0327 Appeal Case No. 10-9496—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0328 Appeal Case No. 10-9497—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0329 Appeal Case No. 10-9498—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0330 Appeal Case No. 10-9499—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0331 Appeal Case No. 10-9500—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0332 Appeal Case No. 10-9501 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0333 Appeal Case No. 10-9502—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0334 Appeal Case No. 10-9503—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0335 Appeal Case No. 10-9504—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0336 Appeal Case No. 10-9505—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0337 Appeal Case No. 10-9506—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0338 Appeal Case No. 10-9507—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0339 Appeal Case No. 10-9508—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0340 Appeal Case No. 10-9509—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0341 Board of Review Open Session October 11, 2010 Page 6 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9510—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0342 Appeal Case No. 10-9511 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0343 Appeal Case No. 10-9512—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0344 Appeal Case No. 10-9513—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0345 Appeal Case No. 10-9514—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0346 Appeal Case No. 10-9515—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0347 Appeal Case No. 10-9516—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0348 Appeal Case No. 10-9517—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0349 Appeal Case No. 10-9518—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0350 Appeal Case No. 10-9519—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0351 Appeal Case No. 10-9520—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0352 Appeal Case No. 10-9521 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0353 Appeal Case No. 10-9522—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0354 Appeal Case No. 10-9523—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0355 Appeal Case No. 10-9524—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0356 Appeal Case No. 10-9525—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0357 Appeal Case No. 10-9526—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0358 Appeal Case No. 10-9527—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0359 Appeal Case No. 10-9528—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0360 Appeal Case No. 10-9529—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0361 Appeal Case No. 10-9530—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0362 Appeal Case No. 10-9531 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0363 Appeal Case No. 10-9532—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0364 Appeal Case No. 10-9533—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0365 Appeal Case No. 10-9534—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0366 Board of Review Open Session October 11, 2010 Page 7 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9535—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0367 Appeal Case No. 10-9536—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0368 Appeal Case No. 10-9537—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0369 Appeal Case No. 10-9538—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0370 Appeal Case No. 10-9539—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0371 Appeal Case No. 10-9540—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0372 Appeal Case No. 10-9541 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0373 Appeal Case No. 10-9542—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0374 Appeal Case No. 10-9543—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0375 Appeal Case No. 10-9544—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0376 Appeal Case No. 10-9545—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0377 Appeal Case No. 10-9546—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0378 Appeal Case No. 10-9547—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0379 Appeal Case No. 10-9548—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0380 Appeal Case No. 10-9549—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0381 Appeal Case No. 10-9550—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0382 Appeal Case No. 10-9551 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0383 Appeal Case No. 10-9552—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0384 Appeal Case No. 10-9553—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0385 Appeal Case No. 10-9554—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0386 Appeal Case No. 10-9555—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0387 Appeal Case No. 10-9556—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0388 Appeal Case No. 10-9557—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0389 Appeal Case No. 10-9558—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0390 Appeal Case No. 10-9559—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0391 Board of Review Open Session October 11, 2010 Page 8 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9560—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0392 Appeal Case No. 10-9561 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0393 Appeal Case No. 10-9562—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0394 Appeal Case No. 10-9563—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0395 Appeal Case No. 10-9564—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0396 Appeal Case No. 10-9565—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0397 Appeal Case No. 10-9566—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0398 Appeal Case No. 10-9567—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0399 Appeal Case No. 10-9568—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0400 Appeal Case No. 10-9569—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0401 Appeal Case No. 10-9570—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0402 Appeal Case No. 10-9571 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0403 Appeal Case No. 10-9572—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0404 Appeal Case No. 10-9573—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0405 Appeal Case No. 10-9574—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0406 Appeal Case No. 10-9575—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0407 Appeal Case No. 10-9576—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0408 Appeal Case No. 10-9577—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0409 Appeal Case No. 10-9578—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0410 Appeal Case No. 10-9579—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0411 Appeal Case No. 10-9580—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0412 Appeal Case No. 10-9581 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0413 Appeal Case No. 10-9582—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0414 Appeal Case No. 10-9583—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0415 Appeal Case No. 10-9584—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0416 Board of Review Open Session October 11, 2010 Page 9 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9585—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0417 Appeal Case No. 10-9586—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0418 Appeal Case No. 10-9587—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0419 Appeal Case No. 10-9588—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0420 Appeal Case No. 10-9589—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0421 Appeal Case No. 10-9590—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0422 Appeal Case No. 10-9591 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0423 Appeal Case No. 10-9592—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0424 Appeal Case No. 10-9593—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0425 Appeal Case No. 10-9594—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0426 Appeal Case No. 10-9595—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0427 Appeal Case No. 10-9596—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0428 Appeal Case No. 10-9597—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0429 Appeal Case No. 10-9598—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0430 Appeal Case No. 10-9599—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0431 Appeal Case No. 10-9600—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0432 Appeal Case No. 10-9601 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0433 Appeal Case No. 10-9602—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0434 Appeal Case No. 10-9603—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0435 Appeal Case No. 10-9604—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0436 Appeal Case No. 10-9605—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0437 Appeal Case No. 10-9606—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0438 Appeal Case No. 10-9607—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0439 Appeal Case No. 10-9608—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0440 Appeal Case No. 10-9609—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0441 Board of Review Open Session October 11, 2010 Page 10 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9610—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0442 Appeal Case No. 10-9611 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0443 Appeal Case No. 10-9612—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0444 Appeal Case No. 10-9613—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0445 Appeal Case No. 10-9614—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0446 Appeal Case No. 10-9615—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0447 Appeal Case No. 10-9616—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0448 Appeal Case No. 10-9617—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0449 Appeal Case No. 10-9618—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0450 Appeal Case No. 10-9619—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0451 Appeal Case No. 10-9620—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0452 Appeal Case No. 10-9621 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0453 Appeal Case No. 10-9622—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0454 Appeal Case No. 10-9623—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0455 Appeal Case No. 10-9624—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0456 Appeal Case No. 10-9625—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0457 Appeal Case No. 10-9626—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0458 Appeal Case No. 10-9627—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0459 Appeal Case No. 10-9628—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0460 Appeal Case No. 10-9629—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0461 Appeal Case No. 10-9630—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0462 Appeal Case No. 10-9631 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0463 Appeal Case No. 10-9632—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0464 Appeal Case No. 10-9633—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0465 Appeal Case No. 10-9634—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0466 Board of Review Open Session October 11, 2010 Page 11 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9635—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0467 Appeal Case No. 10-9636—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0468 Appeal Case No. 10-9637—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0469 Appeal Case No. 10-9638—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0470 Appeal Case No. 10-9639—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0471 Appeal Case No. 10-9640—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0472 Appeal Case No. 10-9641 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0473 Appeal Case No. 10-9642—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0474 Appeal Case No. 10-9643—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0475 Appeal Case No. 10-9644—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0476 Appeal Case No. 10-9645—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0477 Appeal Case No. 10-9646—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0478 Appeal Case No. 10-9647—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0479 Appeal Case No. 10-9648—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0480 Appeal Case No. 10-9649—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0481 Appeal Case No. 10-9650—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0482 Appeal Case No. 10-9651 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0483 Appeal Case No. 10-9652—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0484 Appeal Case No. 10-9653—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0485 Appeal Case No. 10-9654—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0486 Appeal Case No. 10-9655—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0487 Appeal Case No. 10-9656—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0488 Appeal Case No. 10-9657—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0489 Appeal Case No. 10-9658—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0490 Appeal Case No. 10-9659—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0491 Board of Review Open Session October 11, 2010 Page 12 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9660—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0492 Appeal Case No. 10-9661 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0493 Appeal Case No. 10-9662—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0494 Appeal Case No. 10-9663—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0495 Appeal Case No. 10-9664—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0496 Appeal Case No. 10-9665—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0497 Appeal Case No. 10-9666—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0498 Appeal Case No. 10-9667—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0499 Appeal Case No. 10-9668—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0500 Appeal Case No. 10-9669—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0501 Appeal Case No. 10-9670—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0502 Appeal Case No. 10-9671 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0503 Appeal Case No. 10-9672—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0504 Appeal Case No. 10-9673—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0505 Appeal Case No. 10-9674—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0506 Appeal Case No. 10-9675—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0507 Appeal Case No. 10-9676—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0508 Appeal Case No. 10-9677—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0509 Appeal Case No. 10-9678—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0510 Appeal Case No. 10-9679—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0511 Appeal Case No. 10-9680—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0512 Appeal Case No. 10-9681 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0513 Appeal Case No. 10-9682—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0514 Appeal Case No. 10-9683—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0515 Appeal Case No. 10-9684—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0516 Board of Review Open Session October 11, 2010 Page 13 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9685—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0517 Appeal Case No. 10-9686—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0518 Appeal Case No. 10-9687—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0519 Appeal Case No. 10-9688—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0520 Appeal Case No. 10-9689—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0521 Appeal Case No. 10-9690—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0522 Appeal Case No. 10-9691 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0523 Appeal Case No. 10-9692—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0524 Appeal Case No. 10-9693—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0525 Appeal Case No. 10-9694—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0526 Appeal Case No. 10-9695—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0527 Appeal Case No. 10-9696—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0528 Appeal Case No. 10-9697—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0529 Appeal Case No. 10-9698—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0530 Appeal Case No. 10-9699—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0531 Appeal Case No. 10-9700—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0532 Appeal Case No. 10-9701 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0533 Appeal Case No. 10-9702—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0534 Appeal Case No. 10-9703—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0535 Appeal Case No. 10-9704—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0536 Appeal Case No. 10-9705—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0537 Appeal Case No. 10-9706—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0538 Appeal Case No. 10-9707—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0539 Appeal Case No. 10-9708—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0540 Appeal Case No. 10-9709—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0541 Board of Review Open Session October 11, 2010 Page 14 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9710—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0542 Appeal Case No. 10-9711 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0543 Appeal Case No. 10-9712—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0544 Appeal Case No. 10-9713—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0545 Appeal Case No. 10-9714—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0546 Appeal Case No. 10-9715—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0547 Appeal Case No. 10-9716—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0548 Appeal Case No. 10-9717—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0549 Appeal Case No. 10-9718—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0550 Appeal Case No. 10-9719—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0551 Appeal Case No. 10-9720—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0552 Appeal Case No. 10-9721 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0553 Appeal Case No. 10-9722—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0554 Appeal Case No. 10-9723—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0555 Appeal Case No. 10-9724—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0556 Appeal Case No. 10-9725—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0557 Appeal Case No. 10-9726—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0558 Appeal Case No. 10-9727—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0559 Appeal Case No. 10-9728—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0560 Appeal Case No. 10-9729—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0561 Appeal Case No. 10-9730—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0562 Appeal Case No. 10-9731 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0563 Appeal Case No. 10-9732—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0564 Appeal Case No. 10-9733—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0565 Appeal Case No. 10-9734—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0566 Board of Review Open Session October 11, 2010 Page 15 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9735—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0567 Appeal Case No. 10-9736—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0568 Appeal Case No. 10-9737—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0569 Appeal Case No. 10-9738—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0570 Appeal Case No. 10-9739—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0571 Appeal Case No. 10-9740—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0572 Appeal Case No. 10-9741 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0573 Appeal Case No. 10-9742—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0574 Appeal Case No. 10-9743—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0575 Appeal Case No. 10-9744—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0576 Appeal Case No. 10-9745—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0577 Appeal Case No. 10-9746—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0578 Appeal Case No. 10-9747—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0579 Appeal Case No. 10-9748—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0580 Appeal Case No. 10-9749—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0581 Appeal Case No. 10-9750—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0582 Appeal Case No. 10-9751 —Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0583 Appeal Case No. 10-9752—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0584 Appeal Case No. 10-9753—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0585 Appeal Case No. 10-9754—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0586 Appeal Case No. 10-9755—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0587 Appeal Case No. 10-9756—Kaua'i Marriott Beach Club& Resort—TMK 3-5-002-002-0588 These cases were stipulated and agreed by and between the Director of Finance and the appellant. Appeal Case No. 10-9770—Princeville Mauka Village LLC—TMK 5-3-001-002-00000 Appeal Case No. 10-9768—Princevil le Development LLC—TM K 5-3-001-015-0000 Board of Review Open Session October 11, 2010 Page 16 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9769—Princeville Development LLC—TMK 5-3-001-016-0000 Appeal Case No. 10-9765—Princeville Prince Golf Course LLC—TMK 5-3-006-001-0000 Appeal Case No. 10-9766—Princeville Prince Golf Course LLC—TMK 5-3-006-001-0000 Appeal Case No. 10-9767—Princeville Prince Golf Course LLC—TMK 5-3-006-025-0000 Appeal Case No. 10-9764—Princeville Agricultural LLC—TMK 5-4-003-001-0000 Taxpayer withdrew appeals. County's assessment sustained. Stipulations Appeal Case No. 10-8913—Charles M. Hiramoto—TMK 4-1-013-012-0000 Appeal Case No. 10-9351 —CSMC 2007C3 Kappa Retail —TMK 4-3-002-018-0000 The meeting was adjourned at 1:10 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.