The URL can be used to link to this page

Home My WebLink AboutBOR Minutes 6.20.11 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION APPROVED 7/18/11 Board/Committee: BOARD OF REVIEW Meeting Date June 20, 2011 Location Meeting Room 2, Moikeha Building Start of Session: 1:02 p.m. End of Session: 3:43 p.m. Present Chair Craig De Costa, Lisa Wilson Boyle, Russell Kyono Staff: Deputy Director of Finance Sally Motta, Deputy County Attorney Jennifer Winn, Kris Nakamura. Excused Vice Chair Cayetano Gerardo, Jose Diogo Absent or SUBJECT DISCUSSION ACTION I. Call To Order Chair De Costa called the meeting to order at 1:02 p.m. II. Approval of There was a request by appellant Sadhu Nadesan to add appeal case 11-0838, Ms. Wilson Boyle made a motion to add tax appeal Agenda TMK 4-4-014-002-0004 to the docket as his other appeal which is the parcel next to this 11-0838 to the docket. Mr. Kyono seconded the one was already on the docket. motion. Motion carried 3:0. Ms. Wilson Boyle made a motion to approve the agenda as amended. Mr. Kyono seconded the motion. Motion carried 3:0. III. Public There were no public comments. Comment on Agenda Items IV. Appeals Appeal Case No. 11-0812—David &Carol Seielstad—TMK 5-4-013-046-0000 Scheduled David Seielstad was in attendance to provide evidence for his appeal. Danielle Teter was in attendance and presented her report to the Board. Ms. Wilson Boyle made a motion in the matter of tax appeal 11-0812, she recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0837—Sadhu Nadesan—TMK 4-4-014-002-0003 Appeal Case No. 11-0838—Sadhu Nadesan—TMK 4-4-014-002-0004 Sadhu & Dhanya Nadesan were in attendance to provide evidence for their appeals. Kim Hester was in attendance and presented her report to the Board. Ms. Wilson Boyle made a motion in the matter of tax appeals 11-0837 & 11-0838, she recommended that the Board sustain the County's assessments. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0311 —Hanapepe Native Plants—TMK 2-4-001-091-0001 Appeal Case No. 11-0312—Hanapepe Native Plants—TMK 2-4-001-091-0002 Board of Review Open Session June 20, 2011 Page 2 SUBJECT DISCUSSION ACTION Robert Hotten was 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 appeal 11-0311; he recommended that the Board adjust the values for the building to $164,200 and the land to $245,400 for a total value of$409,600 which remains the same. Ms. Wilson Boyle seconded the motion. Motion carried 3:0. Mr. Kyono made a motion in the matter of tax appeal 11-0312, he recommended that the Board reduce the land value to $248,100. Ms. Wilson Boyle seconded the motion. Motion carried 3:0. Appeal Case No. 11-0801—Beall Family Trust—TMK 2-8-020-066-0002 Allan Beall was in attendance to provide evidence for the appeal. John Herring was in attendance and provided his report to the Board. Ms. Wilson Boyle made a motion in the matter of tax appeal 11-0801, she recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion with reservations. Motion carried 3:0. Appeal Case No. 11-0341 —Scott McFarland—TMK 4-6-007-087-0001 Scott McFarland was in attendance to provide evidence for his appeal. Kim Hester was in attendance and provided her report to the Board. Ms. Wilson Boyle made a motion in the matter of tax appeal 11-0341, she recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-1233— McBrvde Sugar Company. Ltd. —TMK 2-1-001-027-0000 Appeal Case No. 11-1234— McBrvde Sugar Company. Ltd. —TMK 2-1-001-036-0000 Appeal Case No. 11-1235— McBrvde Sugar Company. Ltd. —TMK 2-3-004-007-0000 Appeal Case No. 11-1236— McBrvde Sugar Company. Ltd. —TMK 2-3-010-010-0000 Appeal Case No. 11-1237— McBrvde Sugar Company. Ltd. —TMK 2-3-010-012-0000 Taxpayer withdrew appeals. County's assessment sustained. Appeal Case No. 11-0742—Walter McBrvde Trust—TMK 2-3-005-024-0000 Ms. Wilson Boyle made a motion to continue tax appeal 11-0742 to August 29. Mr. Kyono seconded the motion. Motion carried 3:0. The appellant requested a continuance and this case will be scheduled at a later date. Board of Review Open Session June 20, 2011 Page 3 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0809—Jay Gregory Schredder—TMK 2-6-011-006-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0853—Page Family Trust—TMK 2-8-020-066-0001 The appellant or their representative was not in attendance. John Herring was in attendance and presented his report to the Board. Mr. Kyono made a motion in the matter of tax appeal 11-0853, he recommended that the Board sustain the County's assessment. Ms. Wilson Boyle seconded the motion. Motion carried 3:0. Appeal Case No. 11-0839— Mark S. Ke idser—TMK 4-6-007-075-0001 The appellant or their representative was not in attendance, however documents provided with the appeal were reviewed. Kim Hester was in attendance and presented her report to the Board. Mr. Kyono made a motion in the matter of tax appeal 11-0839, he recommended that the Board sustain the County's assessment. Ms. Wilson Boyle seconded the motion. Motion carried 3:0. Appeal Case No. 11-0845— Mose Oppenheimer—TMK 4-9-011-016-0002 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0048—Thomas P. Pinanskv—TMK5-2-004-083-0002 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. Kyono made a motion in the matter of tax appeal 11-0048, he recommended that the Board sustain the County's assessment. Ms. Wilson Boyle seconded the motion. Motion carried 3:0. Appeal Case No. 11-0052—Robert F. Doyle Trust—TMK 5-4-014-027-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0049—Hana Investments LLC—TMK 5-4-015-003-0000 Board of Review Open Session June 20, 2011 Page 4 SUBJECT DISCUSSION ACTION Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0050—W Drake LLC—TMK 5-4-016-022-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0321 —B. Joseph &Susan S. Krabacher—TMK 5-8-009-058-0000 The appellant and the County have agreed to a stipulated amount and the hard copy of the stipulation will follow. Appeal Case No. 11-0317—Gupta Family Properties, LLC—TMK 5-8-010-019-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-1180—Worldmark The Club—TM 4-3-009-004-0002 Appeal Case No. 11-1181 —Worldmark The Club—TM 4-3-009-004-0003 Appeal Case No. 11-1182—Worldmark The Club—TM 4-3-009-004-0004 Appeal Case No. 11-1183—Worldmark The Club—TM 4-3-009-004-0005 Appeal Case No. 11-1184—Worldmark The Club—TM 4-3-009-004-0007 Appeal Case No. 11-1185—Worldmark The Club—TM 4-3-009-004-0008 Appeal Case No. 11-1186—Worldmark The Club—TM 4-3-009-004-0010 Appeal Case No. 11-1187—Worldmark The Club—TM 4-3-009-004-0013 Appeal Case No. 11-1188—Worldmark The Club—TM 4-3-009-004-0015 Appeal Case No. 11-1189—Worldmark The Club—TM 4-3-009-004-0016 Appeal Case No. 11-1190—Worldmark The Club—TM 4-3-009-004-0018 Appeal Case No. 11-1191 —Worldmark The Club—TM 4-3-009-004-0019 Appeal Case No. 11-1192—Worldmark The Club—TM 4-3-009-004-0020 Appeal Case No. 11-1193—Worldmark The Club—TM 4-3-009-004-0021 Appeal Case No. 11-1194—Worldmark The Club—TM 4-3-009-004-0022 Appeal Case No. 11-1195—Worldmark The Club—TM 4-3-009-004-0024 Appeal Case No. 11-1196—Worldmark The Club—TM 4-3-009-004-0026 Appeal Case No. 11-1197—Worldmark The Club—TM 4-3-009-004-0030 Appeal Case No. 11-1198—Worldmark The Club—TM 4-3-009-004-0032 Appeal Case No. 11-1199—Worldmark The Club—TM 4-3-009-004-0033 Appeal Case No. 11-1200—Worldmark The Club—TM 4-3-009-004-0034 Appeal Case No. 11-1201 —Worldmark The Club—TM 4-3-009-004-0035 Appeal Case No. 11-1202—Worldmark The Club—TM 4-3-009-004-0036 Appeal Case No. 11-1203—Worldmark TheClub—TMK4-3-009-004-0043 Board of Review Open Session June 20, 2011 Page 5 SUBJECT DISCUSSION ACTION Appeal Case No. 11-1204—Worldmark The Club—TMK 4-3-009-004-0045 Appeal Case No. 11-1205—Worldmark The Club—TMK 4-3-009-004-0046 Appeal Case No. 11-1206—Worldmark The Club—TMK 4-3-009-004-0048 Appeal Case No. 11-1207—Worldmark The Club—TMK 4-3-009-004-0049 Appeal Case No. 11-1208—Worldmark The Club—TMK 4-3-009-004-0050 Appeal Case No. 11-1209—Worldmark The Club—TMK 4-3-009-004-0051 Appeal Case No. 11-1210—Worldmark The Club—TMK 4-3-009-004-0052 Appeal Case No. 11-1211 —Worldmark The Club—TMK 4-3-009-004-0053 Appeal Case No. 11-1212—Worldmark The Club—TMK 4-3-009-004-0055 Appeal Case No. 11-1213—Worldmark The Club—TMK 4-3-009-004-0057 Appeal Case No. 11-1214—Worldmark The Club—TMK 4-3-009-004-0058 Appeal Case No. 11-1215—Worldmark The Club—TMK 4-3-009-004-0059 Appeal Case No. 11-1216—Worldmark The Club—TMK 4-3-009-004-0063 Appeal Case No. 11-1217—Worldmark The Club—TMK 4-3-009-004-0064 Appeal Case No. 11-1218—Worldmark The Club—TMK 4-3-009-004-0067 Appeal Case No. 11-1219—Worldmark The Club—TMK 4-3-009-004-0068 Appeal Case No. 11-1220—Worldmark The Club—TMK 4-3-009-004-0069 Appeal Case No. 11-1221 —Worldmark The Club—TMK 4-3-009-004-0070 Appeal Case No. 11-1222—Worldmark The Club—TMK 4-3-009-004-0071 Appeal Case No. 11-1223—Worldmark The Club—TMK 4-3-009-004-0073 Appeal Case No. 11-1224—Worldmark The Club—TMK 4-3-009-004-0074 Appeal Case No. 11-1225—Worldmark The Club—TMK 4-3-009-004-0076 Appeal Case No. 11-1226—Worldmark The Club—TMK 4-3-009-004-0077 Appeal Case No. 11-1227—Worldmark The Club—TMK 4-3-009-004-0079 Appeal Case No. 11-1228—Worldmark The Club—TMK 4-3-009-004-0080 Taxpayer withdrew appeals. County's assessment sustained. Stipulations Appeal Case No. 11-0318—Zellie Nelson—TMK 5-2-004-086-0000 Appeal Case No. 11-0051 —William T. Newton—TMK 5-2-011-031-0000 Appeal Case No. 11-0036—Chris Zaharias—TMK 5-8-008-050-0000 V. Announcements The next meeting is Monday, July 11, 2011. The meetin was adjourned at 3:43 p.m. Board of Review Open Session June 20, 2011 Page 6 Submitted by: Reviewed and Approved by: Kris Nakamura, Secretary Craig De Costa, Chair (X) Approved as is. ( ) Approved with amendments. See minutes of meeting.