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Home My WebLink AboutBOR Minutes 10.18.10 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION APPROVED 1216/10 Board/Committee: BOARD OF REVIEW Meeting Date October 18, 2010 Location Meeting Room 2, Moikeha Building Start of Session: 1:05 p.m. End of Session: 4:25 p.m. Present Vice Chair Craig De Costa, Russell Kyono, Lisa Wilson Boyle Staff: Nelson Salvador, John Herring, Deputy County Attorney Amy Esaki, Deputy County Attorney Jennifer Winn, Kris Nakamura Excused Chair Ben Lizama, Cayetano Gerardo Absent or SUBJECT DISCUSSION ACTION Call To Order Vice Chair De Costa called the meeting to order at 1:05 p.m. Approval of Ms.Wilson Boyle made a motion to approve the Agenda agenda. Mr. Kyono seconded the motion. Motion carried 3:0. Approval of August 23, 2010 Ms.Wilson Boyle made a motion to approve the Minutes August 30, 2010 minutes. Mr. Kyono seconded the motion. September 13, 2010 Motion carried 3:0. September 20 2010 Appeals Scheduled Appeal Case No. 07-9105—David W. Pratt&Samuel W. Pratt—TMK 1-4-002-029-0000 Appeal Case No. 08-9106—David W. Pratt&Samuel W. Pratt—TMK 1-4-002-029-0000 Appeal Case No. 09-9107—David W. Pratt&Samuel W. Pratt—TMK 1-4-002-029-0000 Appeal Case No. 10-9108—David W. Pratt&Samuel W. Pratt—TMK 1-4-002-029-0000 David Pratt&Sam Pratt were in attendance to provide evidence for their appeals. Nelson Salvador was in attendance and presented his report to the Board. Mr. Kyono made a motion in the matter of tax appeals 07-9105, 08-9106, 09-9107& 10-9108, he recommended that the Board reduce the 2007& 2008 assessments to the year 2006 values &to sustain the 2009& 2010 assessments. Ms.Wilson Boyle seconded the motion. Motion carried 3:0. At this time, Vice Chair De Costa asked the other appellants or their representatives that were present if they would also agree to the reduction of the 2007 &2008 assessments to the year 2006 values&sustain the 2009 &2010 assessments. The following appellants or their representatives agreed: Appeal Case No. 07-9823—Damascio Ruiz Jr. —TMK 1-4-002-043-0000 Appeal Case No. 08-9824—Damascio Ruiz Jr. —TMK 1-4-002-043-0000 Appeal Case No. 09-9825—Damascio Ruiz Jr. —TMK 1-4-002-043-0000 Board of Review Open Session October 18, 2010 Page 2 SUBJECT DISCUSSION ACTION Appeal Case No. 10-9120—Sheehan Family LP—TMK 1-4-003-008-0000 Appeal Case No. 07-9813—Frank O. Hav—TMK 1-4-004-043-0000 Appeal Case No. 08-9814—Frank O. Hay—TMK 1-4-004-043-0000 Appeal Case No. 09-9815—Frank O. Hay—TMK 1-4-004-043-0000 Appeal Case No. 07-9834—SVbil Frances—TMK 1-4-003-016-0000 Appeal Case No. 08-9835—SVbil Frances—TMK 1-4-003-016-0000 Appeal Case No. 09-9836—SVbil Frances—TMK 1-4-003-016-0000 Appeal Case No. 07-9840—Kumuwela Inc. —TMK 1-4-004-020-0000 Appeal Case No. 08-9841 —Kumuwela Inc. —TMK 1-4-004-020-0000 Appeal Case No. 09-9842—Kumuwela Inc. —TMK 1-4-004-020-0000 Appeal Case No. 07-9837—Erik Coopersmith—TMK 1-4-004-021-0000 Appeal Case No. 08-9838—Erik Coopersmith—TMK 1-4-004-021-0000 Appeal Case No. 09-9839—Erik Coopersmith—TMK 1-4-004-021-0000 Appeal Case No. 07-9801 —Debbie & Rodney Hoeme—TMK 1-4-004-035-0000 Appeal Case No. 08-9802—Debbie & Rodney Hoeme—TMK 1-4-004-035-0000 Appeal Case No. 09-9803—Debbie & Rodney Hoeme—TMK 1-4-004-035-0000 Appeal Case No. 07-9810—David & Linda Sproat—TMK 1-4-004-001-0000 Appeal Case No. 08-9811 —David & Linda Sproat—TMK 1-4-004-001-0000 Appeal Case No. 09-9812—David & Linda Sproat—TMK 1-4-004-001-0000 Appeal Case No. 07-9826—Daniel Hempev—TMK 1-4-003-017-0000 Appeal Case No. 08-9827—Daniel Hempev—TMK 1-4-003-017-0000 Appeal Case No. 09-9828—Daniel Hempev—TMK 1-4-003-017-0000 Appeal Case No. 07-9116—Donn A. Carswell —TMK 1-4-004-028-0000 Appeal Case No. 08-9117—Donn A. Carswell —TMK 1-4-004-028-0000 Appeal Case No. 09-9118—Donn A. Carswell —TMK 1-4-004-028-0000 Appeal Case No. 10-9119—Donn A. Carswell —TMK 1-4-004-028-0000 Appeal Case No. 07-9101 — Michael Givens—TMK 1-4-003-009-0000 Appeal Case No. 08-9102— Michael Givens—TMK 1-4-003-009-0000 Board of Review Open Session October 18, 2010 Page 3 SUBJECT DISCUSSION ACTION Appeal Case No. 09-9103— Michael Givens—TMK 1-4-003-009-0000 Appeal Case No. 10-9104— Michael Givens—TMK 1-4-003-009-0000 Appeal Case No. 07-9820—Sabra Kauka—TMK 1-4-002-035-0000 Appeal Case No. 08-9821 —Sabra Kauka—TMK 1-4-002-035-0000 Appeal Case No. 09-9822—Sabra Kauka—TMK 1-4-002-035-0000 Appeal Case No. 07-9831 —Kenneth Harding—TMK 1-4-004-010-0000 Appeal Case No. 08-9832—Kenneth Harding—TMK 1-4-004-010-0000 Appeal Case No. 09-9833—Kenneth Harding—TMK 1-4-004-010-0000 Appeal Case No. 07-9807—Robert Sweeney—TMK 1-4-002-068-0000 Appeal Case No. 08-9808—Robert Sweeney—TMK 1-4-002-068-0000 Appeal Case No. 09-9809—Robert Sweeney—TMK 1-4-002-068-0000 Appeal Case No. 07-9852—Lawrence Cabrinha—TMK 1-4-002-023-0000 Appeal Case No. 08-9853—Lawrence Cabrinha—TMK 1-4-002-023-0000 Appeal Case No. 09-9854—Lawrence Cabrinha—TMK 1-4-002-023-0000 Appeal Case No. 10-9855—Lawrence Cabrinha—TMK 1-4-002-023-0000 Appeal Case No. 07-9844—Thomas Cassidy—TMK 1-4-002-062-0000 Appeal Case No. 08-9845—Thomas Cassidy—TMK 1-4-002-062-0000 Appeal Case No. 09-9846—Thomas Cassidy—TMK 1-4-002-062-0000 Appeal Case No. 10-9847—Thomas Cassidy—TMK 1-4-002-062-0000 The following appellants were not present or did not have a representative attend the hearing, therefore their assessments were changed to the reduction of the 2007 &2008 assessments to the year 2006 values& sustain the 2009 &2010 assessments: Appeal Case No. 07-9816—Kocher Trust—TMK 1-4-003-005-0000 Appeal Case No. 08-9817—Kocher Trust—TMK 1-4-003-005-0000 Appeal Case No. 09-9818—Kocher Trust—TMK 1-4-003-005-0000 Appeal Case No. 07-9076—Lealani Corporation—TMK 1-4-004-014-0000 Appeal Case No. 08-9077—Lealani Corporation—TMK 1-4-004-014-0000 Appeal Case No. 09-9078—Lealani Corporation—TMK 1-4-004-014-0000 Appeal Case No. 10-9079—Lealani Corporation—TMK 1-4-004-014-0000 Appeal Case No. 07-9829—Kevin Huff—TMK 1-4-004-036-0000 Board of Review Open Session October 18, 2010 Page 4 SUBJECT DISCUSSION ACTION Appeal Case No. 08-9830—Kevin Huff—TMK 1-4-004-036-0000 The following appellants or their representatives were in attendance and asked to present their case in front of the Board: Appeal Case No. 07-9856—Ned Dana—TMK 1-4-002-018-0000 Appeal Case No. 08-9857—Ned Dana—TMK 1-4-002-018-0000 Appeal Case No. 09-9858—Ned Dana—TMK 1-4-002-018-0000 Ms. Wilson Boyle made a motion in the matter of appeals 07-9856, 08-9857&09-9858, she recommended that the Board reduce the 2007& 2008 assessments to the year 2006 values &to sustain the 2009 assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 07-9848—Anthony Locricchio—TMK 1-4-002-079-0000 Appeal Case No. 08-9849—Anthony Locricchio—TMK 1-4-002-079-0000 Appeal Case No. 09-9850—Anthony Locricchio—TMK 1-4-002-079-0000 Appeal Case No. 10-9851 —Anthony Locricchio—TMK 1-4-002-079-0000 Ms. Wilson Boyle made a motion in the matter of appeals 07-9848, 08-9849, 09-9850& 10-9851, she recommended that the Board reduce the 2007& 2008 assessments to the year 2006 values &to sustain the 2009&2010 assessments. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 10-9245—Kikiaola Land Co. Ltd. —TMK 1-4-003-012-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 10-9251 —Bank of Hawaii —TMK 2-3-005-012-0000 Appeal Case No. 10-9252—Bank of Hawaii —TMK 2-3-005-013-0000 Appeal Case No. 10-9253—Bank of Hawaii —TMK 2-3-005-024-0000 The appellant or their representative was not in attendance but documents for the appeal were presented to the Board. Nelson Salvador was in attendance and presented his report to the Board. Mr. Kyono made a motion in the matter of appeals 10-9251, 10-9252& 10-9253, he recommended that the Board sustain the County's assessments. Ms.Wilson Boyle seconded the motion. Motion carried 3:0. The meeting was adjourned at 4:25 p.m. Board of Review Open Session October 18, 2010 Page 5 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.