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HomeMy WebLinkAbout2012_0420_Agenda_MtgPacket COUNTY OF KAUAI BOARD OF REVIEW NOTICE OF HEARING & AGENDA Friday, April 20, 2011 1:30 pm. or shortly thereafter 7 Mo'lkeha Building, Meeting Room 2A/ PUBLIC COMMENTS and TESTIMONY Persons wishing to offer comments are encouraged to submit written testimony at least 24-hours prior to the meeting indicating: 1. Your name and if applicable, your position title and organization you are representing; 2. The agenda item that you are providing comments on; and 3. Whether you will be testifying in person or submitting-written comments only. 4. If you are unable to submit your testimony at least 24 hours prior to the meeting, please provide 6 copies of your written testimony at the meeting clearly indicating the name of the testifier; and While every effort will be made to copy, organize and collate all testimony received. materials received on the day of the meeting or improperly identified may be distributed to the members after the meeting is concluded. The length of time allocated to persons wishing to present verbal testimony may be limited at the discretion of the chairperson or presiding member. Send written testimony to: Board of Review Attn: Barbara Davis Office of Boards and Commissions 4444 Rice Street, Suite 150 L-1hu'e, HI 96766 E-mail:hbddqA,'is qlqnqiwy Phone: (808) 241-4919 Fax: (808)241-5127 If you need an alternate format or ausiliaty aid to participate,please contact the Office of Boards & Commissions at 241-4922 at least five (5) working days prior to the meeting. pR�A�F�T T� �� A�� .�' .�� I� ��rou�e�d COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Board/Committee: BOARD OF REVIEW Meeting Date October 17, 2011 Location Meeting Room 2, Moikeha Building Start of Session: 1:00 p.m. End of Session: 2:05 p.m, Present Vice Chair Cayetano Gerardo, Jose Diogo, Russell Kyono Staff: Deputy Director of Finance Sally Motta, Deputy County Attorney Jennifer Winn, Estrelita Mamaclay Excused Chair Craig De Costa, Lisa Wilson Boyle Absent SUBJECT DISCUSSION ACTION 1. Call To Order Vice Chair Gerardo called the meeting to order at 1:00 p.m. If.Approval of Mr. Diogo made a motion to approve the agenda, Mr. Kyono seconded the motion. Motion carried 3:0. III.Approval of a. September 19, 2011 logo made a motion to approve the September Minutes 19, 2011 minutes. Mr. Kyono seconded the motion. Motion carried 3:0, IV. Public There were no public comments. Comment on Agenda Items V. Appeals Appeal Case No. 01-10443—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Scheduled —TMK 2-6-001-023-0000 Appeal Case No. 02-10444— Ryan &Sharon de la Pena Appeal Case No, 03-10445—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 04-10446—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No, 05-10447—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 06-10448—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No, 07-10449—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 08-10450—Ryan &Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 09-10451 —Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appel! Case_No. 10-10452—Ryan & Sharon de!a Pena—TMK 2-6-001-023-0000 Board of Review Open Session October 17, 2011 Page 2 SUBJECT DISCUSSION ACTION Ryan and Ramon de la PeFia were in attendance to provide evidence for their appeal. Damien Ventura and Kim Hester were in attendance and presented their report to the Board. Mr. Diego made a motion in the matter of tax appeals 01-10443, 02-10444, 03-10445&04-10446; he recommended that the Board return the value to the agricultural dedication land value. Mr. Kyono seconded the motion. Motion carried 3:0. Mr. Diego made a motion in the matter of tax appeals 05-10447, 06-10448, 07-10449, 08-10450, 09-10451 & 10-10452; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No, 11-0001 — Ridgeway Rentals LLLP—TMK 4-5-010-003-0000 Patsy Young was in attendance to provide evidence for the appeal. Curtis Bedwell was in attendance and presented his report to the Board. Mr. Diego made a motion in the matter of tax appeal 11-0001; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-1475—Pane Makai Condominium —TMK 2-8-018-009-0000 Appeal Case No. 11-1473—Kanaelle LLC—TMK,2-8-018-009-0001 Appeal Case No. 11-1474—Kanaelle LLC—TMK 2-8-018-009-0001 Appeal Case No. 11-1476— Kanaelle LLC—TMK 2-8-018-009-0002 Appeal Case No. 11-1477—Kanaelle LLC—TMK 2-8-018-009-0002 The appellant requested continuances and these cases will be heard at a later date. Appeal Case No, 11-0856—DR Horton—Schuler Homes, LLC—TMK 3-7-003-020-0000 Appeal Case No. 11-0857— DR Horton—Schuler Homes, LLC—TMK,3-7-003-020-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Steve Hunt was in attendance and presented his report to the Board. Mr, Diego made a motion in the matter of tax appeals 11-0856 & 11-0857; he recommended that the Board sustain the County's assessments. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0859—Aloha Beach Resort Nomura CDO.LLC—TMK 3-9-006-016-0000 Appeal Case No. 11-0858—Aloha Beach Resort Nomura CDO LLC—TMK 3-9-006-020-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Steve Hunt was in attendance and presented his report to the Board. Board of Review Open Session October 17, 2011 Page 3 SUBJECT DISCUSSION ACTION Mr. Diogo made a motion in the matter of tax appeals 11-0858 & 11-0859; he recommended that the Board sustain the County's assessments. Mr. Kyono seconded the motion. Motion carried 3:0. Api2eal Case No. 11-0328—KD Waipouli LLC—TMK 4-3-001-014-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Steve Hunt was in attendance and presented his report to the Board, Mr. Diego made a motion in the matter of tax appeal 11-0328; he recommended that the Board sustain the County's assessment, Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0841 —Richard G. Scott—TMK 4-8-007-003-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Kim Hester was in attendance and presented her report to the Board, Mr. Diogo made a motion in the matter of tax appeal 11-0841; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0843—Robert& Kuuleialoha Johnson—TMK 4-9-013-012-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Kim Hester was in attendance and presented her report to the Board. Mr. Diego made a motion in the matter of tax appeal 11-0843; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No, 11-0051 —Samuel K. Hammel—TMK 5-4-005-016-0035 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Steve Hunt was in attendance and presented his report to the Board. Mr. Diego made a motion in the matter of tax appeal 11-0051; he recommended that the Board sustain the County's assessment, Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0349—Michael_L.. Vonderhaar—TMK 5-4-005-039-0131 appellant or its recta, _appeal_was_presented to the Board. Steve Hunt Board of Review Open Session October 17, 2011 Page 4 SUBJECT ------DISCUSSION ACTION was in attendance and presented his report to the Board, Mr. Diogo made a motion in the matter of tax appeal 11-0349; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No, 11-0811 — Harold Bronstein—TMK 5-8-009-028-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Danielle Teter was in attendance and presented her report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0811; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Stipulations Appeal Case No. 11-0334— Ryan E. Jimenez, Trustee—TMK 4-2-014-083-0000 Appeal Case No. 11-0345—William O. Wright—TMK 4-7-003-011-0000 Appeal Case No. 11-0850—Timothy Campbell—TMK 4-8-006-040-0000 Appeal Case No. 11-0851 — Ronald &Anne Jarvis—TMK 4-9-005-026-0003 Appeal Case No. 11-0846—Karen Kenny—TMK 4-9-011-036-0000 Appeal Case No. 11-0844—Robert& Kuuleialoha Johnson—TMK 4-9-013-011-0000 Appeal Case No. 11-0747—Thomas A. McKnight—TMK 3-2-002-016-0001 Appeal Case No. 11-0748—Thomas A. McKnight—TMK 3-2-002-016-0002 Appeal Case No. 11-0749—Thomas A. McKnight—TMK 3-2-002-016-0003 Appeal Case No. 11-0750—Thomas A. McKnight—TMK 3-2-002-016-0004 Appeal Case No, 11-0751 —Thomas A. McKnight—TMK 3-2-002-016-0005 Appeal Case No. 11-0752—Thomas A. McKnight—TMK 3-2-002-016-0006 Appeal Case No. 11-0753—Thomas A. McKnight—TMK 3-2-002-016-0007 Appeal Case No. 11-0754—Thomas A. McKnight—TMK 3-2-002-016-0008 Appeal Case No. 11-0755—Thomas A. McKnight—TMK 3-2-002-016-0009 Appeal Case No. 11-0756—Thomas A. McKnight—TMK 3-2-002-016-0010 Appeal Case No. 11-0757—Thomas A. McKnight—TMK 3-2-002-016-0011 Appeal Case No. 11-0758—Thomas A. McKnight—TMK 3-2-002-016-0012 Appeal Case No. 11-0759—Thomas A. McKnight—TMK 3-2-002-016-0013 Appeal Case No. 11-0760—Thomas A. McKnight—TMK 3-2-002-016-0014 Appeal Case No. 11-0761 —Thomas A. McKnight—TMK 3-2-002-016-0015 Appeal Case No, 11-0762—Thomas A. McKnight—TMK 3-2-002-016-0016 peal Case No, 11-0763—Thomas A. McKnight—TMK 3-2-002-016-0017 Board of Review Open Session October 17, 2011 Page 5 SUBJECT __ _ _ _DISCUSSION _._ — _.._.. - _ _ACTION Appeal Case No. 11 0764—Thomas A. McKnight—TMK 3-2-002-016-0018 Appeal Case No. 11-0765—Thomas A. McKnight—TMK 3-2-002-016-0019 Appeal Case No. 11-0766—Thomas A. McKnight—TMK 3-2-002-016-0020 Appeal Case No. 11-0767—Thomas A. McKnight—TMK 3-2-002-016-0021 Appeal Case No. 11-0768—Thomas A. McKnight—TMK 3-2-002-016-0022 Appeal Case No. 11-0769—Thomas A. McKnight—TMK 3-2-002-016-0023 Appeal Case No. 11-0770—Thomas A. McKnight—TMK 3-2-002-016-0024 Appeal Case No. 11-0771 —Thomas A. McKnight—TMK 3-2-002-016-0025 Appeal Case No. 11-0772—Thomas A. McKnight—TMK 3-2-002-016-0026 Appeal Case No. 11-0773—Thomas A. McKnight—TMK 3-2-002-016-0027 Appeal Case No. 11-0774—Thomas A. McKnight—TMK 3-2-002-016-0028 Appeal Case No. 11-0775—Thomas A. McKnight—TMK 3-2-002-016-0029 Appeal Case No. 11-0776—Thomas A. McKnight—TMK 3-2-002-016-0030 Appeal Case No. 11-0777—Thomas A. McKnight—TMK 3-2-002-016-0031 Appeal Case No. 11-0778—Thomas A. McKnight—TMK 3-2-002-016-0032 Appeal Case No. 11-0779—Thomas A. McKnight—TMK 3-2-002-016-0033 Appeal Case No. 11-0780—Thomas A. McKnight—TMK 3-2-002-016-0034 Appeal Case No. 11-0781 —Thomas A. McKnight—TMK 3-2-002-016-0035 Appeal Case No. 11-0782—Thomas A. McKnight—TMK 3-2-002-016-0036 Appeal Case No. 11-0783—Thomas A. McKnight—TMK 3-2-002-016-0037 Appeal Case No. 11-0784—Thomas A. McKnight—TMK 3-2-002-016-0038 Appeal Case No. 11-0785—Thomas A. McKnight—TMK 3-2-002-016-0039 Appeal Case No. 11-0786—Thomas A. McKnight—TMK 3-2-002-016-0040 Appeal Case No. 11-0787—Thomas A. McKnight—TMK 3-2-002-016-0041 Appeal Case No. 11-0788—Thomas A. McKnight—TMK 3-2-002-016-0042 Appeal Case No. 11-0789—Thomas A. McKnight—TMK 3-2-002-016-0043 Appeal Case No. 11-0790—Thomas A. McKnight—TMK 3-2-002-016-0044 Appeal Case No. 11-0791 —Thomas A. McKnight—TMK 3-2-002-016-0045 Appeal Case No. 11-0792—Thomas A. McKnight—TMK 3-2-002-016-0046 Appeal Case No. 11-0793—Thomas A. McKnight—TMK 3-2-002-016-0047 Appeal Case No. 11-0794—Thomas A. McKnight—TMK 3-2-002-016-0048 Appeal Case No. 11-0840—Anastacia Chatfield —TMK 4-6-009-071-0001 Appeal Case No. 11-0346—The Suenos Trust—TMK 4-9-005-022-0003 Appeal Case No. 11-0347—Kaua`i Kuleana LP—TMK 4-9-009-031-0001 Case No. 11-0847—Campbell-Murphy Investments—TMK 4-9-014-006-0000 The next meeting is Monday, October 31, 2011. The meeting was adjourned at 2:05 p.m. Board of Review Open Session October 17, 2011 Page 6 Submitted by: Reviewed and Approved by: Kris Nakamura, Secretary Craig De Costa, Chair Approved as is. Approved with amendments, See minutes of meeting. O ' TT�o 010 9pJ 1 a g u0juja COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Board/Committee: BOARD OF REVIEW Meeting Date November 14, 2011 Location Meeting Room 2, Moikeha Building Start of Session: 1:00 p.m. End of Session: 1:23 p.m. Present Chair Craig De Costa, Vice Chair Cayetano Gerardo, Russell Kyono Staff: Deputy Director of Finance Sally Motta, Deputy County Attorney Jennifer Winn, Kris Nakamura Excused Jose Diogo, Lisa Wilson Boyle Absent SUBJECT DISCUSSION ACTION 1. Call To Order Vice Chair Gerardo called the meeting to order at 1:00 p.m. 11.Approval of Mr. Gerardo made a motion to approve the agenda. A ends Mr. Kyono seconded the motion. Motion carried 3:0. Ill. Public There were no public comments. Comment on ftenda Items IV. Appeals WN Appeal Case No, 01-10443-Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Scheduled Appeal Case No. 02-10444—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No, 03-10445— Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 04-10446—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 05-10447— Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No 06-10448— Rvan &Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 07-10449—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 08-10450—Ryan & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 09-10451 —R ay n & Sharon de la Pena—TMK 2-6-001-023-0000 Appeal Case No. 10-10452—Ryan &Sharon de la Pena—TMK 2-6-001-023-0000 Ryan and Ramon de la Peha were in attendance to provide evidence for their appeal. Damien Ventura and Kim Hester were in attendance and presented their report to the Board. rA Board of Review Open Session November 14, 2011 Page 2 SUBJECT Mr ------I----,-- DISCUSSION " . Diogo made a motion in the matter of tax appeals 01-10443, 02-10444, 03-10445& the value to the agricultural dedication land value. Mr. Kyono seconded the motion. Motion carried 3:0.recommended that the Board return Mr.Mr. Diogo made a motion in the matter of tax appeals 05-10447, 06-10448, 07-10449, 08-10450, 09-10451 & 10-10452; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No, 11-0001 —Ridgeway Rentals LILLP—TMK 4-5-010-003-0000 Patsy Young was in attendance to provide evidence for the appeal. Curtis Bedwell was in attendance and presented his report to the Board. Mr. Diego made a motion in the matter of tax appeal 11-0001; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-1475—Pane Makai Condominium —TMK 2-8-018-009-0000 Appeal Case No 11-1473—Kanaelle LLC—TMK 2-8-018-009-0001 Appeal Case No 11-1474—Kanaelle LLC—TMK 2-8-018-009-0001 Appeal Case No 11-1476—Kanaelle LLC—TMK 2-8-018-009-0002 Appeal Case No 11-1477—Kanaelle LLC—TMK 2-8-018-009-0002 The appellant requested continuances and these cases will be heard at a later date. Appeal Case No. 11-0856—DR Horton—Schuler Homes, LLC—TMK 3-7-003-020-0000 Appeal Case No. 11-0857—DR Horton—Schuler Homes, LLC—TMK 3-7-003-020-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Mr. Hunt was in attendance and presented his report to the Board, Mr, Diogo made a motion in the matter of tax appeals 11-0856 & 11-0857; he recommended that the Board sustain the County's assessments. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0859—Aloha Beach Resort Nomura CDO LLC—TMK 3-9-006-016-0000 Appeal Case No. 11-0858—Aloha Beach Resort Nomura CDO LLC—TMK 3-9-006-020-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Mr. Hunt was in attendance and presented his report to the Board. Mr. Diogo made a motion in the matter of tax appeals 11-0858& 11-0859; he recommended that the Board sustain the County's assessments. Mr. Kyono seconded the motion. Motion carried 3:0. Board of Review Open Session November 14, 2011 Page 3 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0328—KQ Waipouli LLC—TMK 4-3-001-014-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Mr. Hunt was in attendance and presented his report to the Board. Mr. Diego made a motion in the matter of tax appeal 11-0328; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0841 —Richard G. Scott—TMK 4-8-007-003-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Ms. Hester was in attendance and presented her report to the Board, Mr. Diogo made a motion in the matter of tax appeal 11-0841; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No, 11-0843—Robert&Kuuleialoha Johnson—TMK 4-9-013-012-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Ms. Hester was in attendance and presented her report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0843; he recommended that the Board sustain the County's assessment, Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0051 —Samuel K. Hammel—TMK 5-4-005-016-0035 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board. Mr. Hunt was in attendance and presented his report to the Board. Mr. Diego made a motion in the matter of tax appeal 11-0051; he recommended that the Board sustain the County's assessment, Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No, 11-0349—Michael L. Vonderhaar—TMK 5-4-005-039-0131 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board, Mr. Hunt was in attendance and presented his report to the Board. Mr, t ioco made a motion in the matter of tax appeal 11-0349; he recommended that the Board sustain the_Pourity:s assessment, Mr. Board of Review Open Session November 14, 2011 Page 4 �J f'-- DISCUSSIO ACTION N ---------- Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0811 -Harold Bronstein-TMK 5-8-009-028-0000 The appellant or its representative was not present and any evidence submitted with the appeal was presented to the Board, Ms, Teter was in attendance and presented her report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0811; he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 3:0. Stipulations Appeal Case No. 11-0334-Ryan E. Jimenez, Trustee-TMK 4-2-014-083-0000 Appeal Case No. 11-0345-William 0. Wright-TMK 4-7-003-011-0000 Appeal Case No. 11-0850-Timothy Campbell-TMK 4-8-006-040-0000 Appeal Case No. 11-0851 -Ronald &Anne Jarvis-TMK 4-9-005-026-0003 Appeal Case No. 11-0846- Karen Kenny-TMK 4-9-011-036-0000 Appeal Case No. 11-0844- Robert& Kuuleialoha Johnson-TMK 4-9-013-011-0000 Appeal Case No. 11-0747-Thomas A. McKnight-TMK 3-2-002-016-0001 Appeal Case No. 11-0748-Thomas A. McKnight-TMK 3-2-002-016-0002 Appeal Case No. 11-0749-Thomas A. McKnight-TMK 3-2-002-016-0003 Appeal Case No. 11-0750-Thomas A. McKnight-TMK 3-2-002-016-0004 Appeal Case No. 11-0751 -Thomas A. McKnight-TMK 3-2-002-016-0005 Appeal Case No. 11-0752-Thomas A. McKnight-TMK 3-2-002-016-0006 Appeal Case No. 11-0753-Thomas A. McKnight-TMK 3-2-002-016-0007 Appeal Case No. 11-0754-Thomas A. McKnight-TMK 3-2-002-016-0008 Appeal Case No, 11-0755-Thomas A. McKnight-TMK 3-2-002-016-0009 Appeal Case No. 11-0756-Thomas A. McKnight-TMK 3-2-002-016-0010 Appeal Case No. 11-0757-Thomas A. McKnight-TMK 3-2-002-016-0011 Appeal Case No. 11-0758-Thomas A. McKnight-TMK 3-2-002-016-0012 Appeal Case No, 11-0759-Thomas A. McKnight-TMK 3-2-002-016-0013 Appeal Case No. 11-0760-Thomas A. McKnight-TMK 3-2-002-016-0014 Appeal Case No. 11-0761 -Thomas A. McKnight-TMK 3-2-002-016-0015 Appeal Case No. 11-0762-Thomas A. McKnight-TMK 3-2-002-016-0016 Appeal Case No. 11-0763-Thomas A. McKnight-TMK 3-2-002-016-0017 Appeal Case No. 11-0764-Thomas A. McKnight-TMK 3-2-002-016-0018 Appeal Case No. 11-0765-Thomas A. McKnight-TMK 3-2-002-016-0019 Case_No._l 1-0766-Thomas A. McKnight-TMK 3-2-002-016-0020 Board of Review Open Session November 14, 2011 Page 5 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0767—Thomas A. McKnight—TMK 3-2-002-016-0021 Appeal Case No. 11-0768—Thomas A. McKnight—TMK 3-2-002-016-0022 Appeal Case No. 11-0769—Thomas A. McKnight—TMK 3-2-002-016-0023 Appeal Case No. 11-0770—Thomas A. McKnight—TMK 3-2-002-016-0024 Appeal Case No. 11-0771 —Thomas A. McKnight—TMK 3-2-002-016-0025 Appeal Case No. 11-0772—Thomas A. McKnight—TMK 3-2-002-016-0026 Appeal Case No. 11-0773—Thomas A. McKnight—TMK 3-2-002-016-0027 Appeal Case No. 11-0774—Thomas A. McKnight—TMK 3-2-002-016-0028 Appeal Case No. 11-0775—Thomas A. McKnight—TMK 3-2-002-016-0029 Appeal Case No. 11-0776—Thomas A. McKnight—TMK 3-2-002-016-0030 Appeal Case No, 11-0777—Thomas A. McKnight—TMK 3-2-002-016-0031 Appeal Case No. 11-0778—Thomas A. McKnight—TMK 3-2-002-016-0032 Appeal Case No. 11-0779—Thomas A. McKnight—TMK 3-2-002-016-0033 Appeal Case No. 11-0780—Thomas A. McKnight—TMK 3-2-002-016-0034 Appeal Case No. 11-0781 —Thomas A. McKnight—TMK 3-2-002-016-0035 Appeal Case No. 11-0782—Thomas A. McKnight—TMK 3-2-002-016-0036 Appeal Case No. 11-0783—Thomas A. McKnight—TMK 3-2-002-016-0037 Appeal Case No, 11-0784—Thomas A. McKnight—TMK 3-2-002-016-0038 Appeal Case No. 11-0785—Thomas A. McKnight—TMK 3-2-002-016-0039 Appeal Case No. 11-0786—Thomas A. McKnight—TMK 3-2-002-016-0040 Appeal Case No. 11-0787—Thomas A. McKnight—TMK 3-2-002-016-0041 Appeal Case No. 11-0788—Thomas A. McKnight—TMK 3-2-002-016-0042 Appeal Case No. 11-0789—Thomas A. McKnight—TMK 3-2-002-016-0043 Appeal Case No. 11-0790—Thomas A. McKnight—TMK 3-2-002-016-0044 Appeal Case No, 11-0791 —Thomas A. McKnight—TMK 3-2-002-016-0045 Appeal Case No. 11-0792—Thomas A. McKnight—TMK 3-2-002-016-0046 Appeal Case No. 11-0793—Thomas A. McKnight—TMK 3-2-002-016-0047 Appeal Case No. 11-0794—Thomas A. McKnight—TMK 3-2-002-016-0048 Appeal Case No. 11-0840—Anastacia Chatfield—TMK 4-6-009-071-0001 Appeal Case No. 11-0346—The Suenos Trust—TMK 4-9-005-022-0003 Appeal Case No. 11-0347—Kaua'i Kuleana LP—TMK 4-9-009-031-0001 Case No. 11-0847—Camp —TMK 4-9-014-006-0000 Campbell-Murphy The next meeting is Monday, October 31, 2011. The meeting 019urned at 1:23 p.m. Board of Review Open Session November 14, 2011 Page 6 Submitted by'. Reviewed and Approved by: Kris Nakamura, Secretary Craig De Costa, Chair Approved as is. Approved with amendments. See minutes of meeting, j905 COUNTY OF KAUAI BOARD OF REVIEW 2012 Meeting Schedule All meetings are scheduled to begin at 1:30 pm. or shortly thereafter in Meeting Room 2 A 12 B Friday, April 20 Friday, May 4 Friday, May 25 Friday, June I Friday, June 15 Friday, June 29 Friday, July 6 Friday, July 20 Friday, August 3 Friday, August 31 Friday, September 7 Friday, September 21 Friday, October 5 Friday, October 19 An Equal Opportunity Employer Meeting Schedule COUNTY OF KAUAI BOARD OF REVIEW SCHEDULE OF HEARING FOR: Friday, April 20, 2012 APPEAL CASE# APPRAISER APPELLANT/REPRESENTATIVE TAX MAP KEY 1 :30 P.M. 1. 11-0315 K.Hester/S.Hunt Princeville Prince Golf Course LLC 5-3-006-044-0000 2. 11-0316 K,Hester/S.Hunt Princeville Prince Golf Course LLC 5-3-006-037-0000 3. 12-0000010 K.Hester/S.Hunt Princeville Prince Golf Course LLC 5-3-006-037-0000 4. 11-1475 Kim Hester Pane Makai Condominium (2008) 2-8-018-009-0000 5. 11-1473 Kim Hester Kanaelle LLC (2009) 2-8-018-009-0001 6. 11-1474 Kim Hester Kanaelle LLC (2010) 2-8-018-009-0001 7. 11-1476 Kim Hester Kanaelle LLC (2009) 2-8-018-009-0002 8. 11-1477 Kim Hester Kanaelle LLC (2010) 2-8-018-009-0002 9. 12-0000008 Kim Hester Johanne Auger/Paul Pocino 4-4-003-165-0000 10. 12-0000041 Kim Hester Easter Seal Hawaii 1-6-010-001-0000 11. 11-0810 Kim Hester Maile Wai Farms LTD 5-1-005-025-0005 STIPULATIONSIWITHDRAW 1. 12-0000006 Kim Hester Maren Orion Oppenheimer 5-4-009-015-0000 2. 12-0000003 Kim Hester Aldo Albertoni Jr 4-9-013-001-0001 3. 12-0000004 Kim Hester Aldo Albertoni Jr. 4-9-013-001-0002 4. 11-0350 Curtis Bedwell Ohana Hanalei, LLC 5-4-004-001-0000 5. 11-0351 Curtis Bedwell Ohana Hanalei, LLC 5-4-004-013-0000 6. 11-0808 Danielle Teter BP Bishop Trust Estate (Withdrew) 5-7-002-001-0000 Appeals Schedule RULES Or THE BOARD OF X-EVIEW OF 1-HE COUNTY OF K.AUJAI, STATE OF HAWAII FELATING TO PROCEDURE AND FORMS TM BE USED The following rules are here-by prescribed pursuant to the a-athority conferred upon the Board of Review of the County of Kauai, State of Hawaii, Chapter 5A of, the Kauai County Code 1987, relating to appeals. RULE 1. DEFINILTIONS 1 1- "Board means the Board of Review for the County of Kauai, 1h se address Is 4280A Rice Street, Building B, Libue, Hawaii 96766 and "chai--Man" means ills chairman. 1,2 "Taxpayer" or "appellant" means the person taking an appeal to the board under the provisions of Chapter 5A, Article 12, of the Kauai County Code 1,587. 1.3 "Director" means the Director of Finance of the County of Kauai- or the director's atthorized subordinate. RULE 2. APPEAPANCE MID PRACTICE BEFORE THE BOARD. 2.1 Any individual taxpayer may appear for himself before the board, 2 2 The following persons -may appear in a representative capacity before the Board: attorneys at law du17 qualified and entitled to Practice before the Supreme Court of the State of Fawaii; - ) appraisers deemed qualified by the Board, and real estate brokers licensed under the laws Board Rules of the State of Hawaii, (c) a bona fide officer, partner, or full me ezmployee of an individual firm, association, partnership' , or corporation duly authorized to appear for such individual firm, association, partnership or corporation; (d) a person representing an im-mediate member of his family; including descendents, ascendents and spouses. (e) the director, or any other representative of the director, Upon good cause shown, any other person may appear on behalf of the taxpayer if the board deems such other person qualified to represent the taxpayer. 2.3 All persons appearing in proceedings before the board in a representative capacity shall conform to the standards of ethical conduct required of attorneys before the courts of Hawaii. if any such person does not conform to such standards the board may decline to permit such person to appear in a representative capacity in any proceeding before the board. 2.4. No former employee of the Department of Finance or Office of the County Attorney shall within six t? months after severing his employment with the department appear, except with the written perinission of ths 69part-ruent, as an agent or representative of a taxpayer or witness on behalf of a taxpayer in a proceeding involving a matter which he has investigated or passed upon while in such employ, RULE 3� FILING OF PAPERS. 3.1. Papors required to be filed with the board shall 2 ba deemed filed upon, mailing or actual receipt by the Chairman of the board [of] 2r the finance director accompanied by proof of service upon parties required to be served. RULE 4 COMMENCEMtTNT 01� APPEAL. 4.1, The notice of appeal. to the board and the decision of the board on each appeal decided by it shall be filed with the finance director. 4.2. An appeal to the board is taken by mailing or filing a written notice of appaal with the finance director on or before the date fixed by law for the taking of the appeal and, the E2aHjEe deposit of costs [of $3) for each appeal. VMW 4.3. tin appeal to the board shall be deemed to have been taken in time if the notice thereof with the required deposit shall have been deposited in the nail, postage prepaid, properly addressed to the finance director, on or before the due date. RULZ S. NOTICE OF APPEAL. 5.1. The notice of appeal shall (a) identify the assessment involved in the appeal, (b) state the grounds of objection to the assessr-ment, and (c) be signed by the taxpayer or his duly authorized renresentative. 5.2. Title notice, In addition, shall state that the appeal is ron the valuation, of total property with the value allocated to the land and. to the building for Improved properties. In the event the appeal iftvolves the disallowance of a claim for exemption, the notice shall identify the exemption alainied. 5.3. Failure to comnply with the provisions of 5.1 and 3 5-2 of this Rule shall bQ qrovnds for -di sm.-Issal of the appeal. 5 4. Any notice of appeal may be amended at any time oriot to the board's decision, provided the amend- .--.ent (a) does not substantially change the dispute or (b) does not lower the valuation RULE 6. NOTICE OF HEAIVING OF APPEALS. 6.1. in any appeal, all parties shall be served w--th a notice [at least 5 days before the date set for the hearing of the appeal. The notice shall state the time and place of the hearing.] Lursuant to HRS Chapter 91, RULE 7. COMPUTATTTU OF TIME. 7.1 In computing any period of time prescribed or allowed by these rules, by order of the board or by any applicable law, the day of the act, event, or default aft which the designated period of time begins to run is not included. The last day of the period so computed is included, unless it 4s a Saturday, Sunday or a legal holiday for the board, in which event the period rains until the end of the next ,day. When the period of time prescribed or allowed is ! than seven days, intermediate Saturdays, Sundays and legal holidays for the board shall be excluded in the Computation, R,',,'!,E 8 CONTINUANCES OR EXTENSIONS OF TIME 8�1. Any party desiring a continuance of a hearing shall, imctediately upon receipt of notice of the hearing, or as son thereafter as facts requiring such Continuance coine to, his knowledge, 4 notify We chairman i ritin f his desire, stating in detail the reasons for requesting the continuance. The chairman, in passing upon a request for not tinuance, shall consider whether such request was promptly and timely made. For go odd cause shown, the chairman may grant such a continuance. The chairman may at any tire order a continuance on his own motion. 8-2. Whenever a party has a right or is required to take action, within the period prescribed or allowed by the board, the clhairman may (a) before the expiration of the specified period, with or without notice, extend such period; or (b) upon good cause shown, permit the act to be done after the expiration of the specified period. RULE 9. SERVICE OF PAPERS. 9.1. Except as otherwise provided by law, the board shall cause to be served all orders, notices and other papers issued by it, together with any other papers which it is required by law to serve. Every other paper all be served by the party filing it. 9,2. The decision of the board shall be served by the finance director by delivering a certified copy thereof to the taxpayer or by mailing the copy addressed to his last known place of residence and by serving an additional copy to counsel of record. All other papers served by either the board of any party sha,11 be served upon- all counsel of record at the tonne of such filing and upon parties themselves when z represented by cou=nsel, 5 9,."a... Srrvice or pap is by the bQard, taxpayer, finance -director or party of record shall be made personally or, unless otherwise provided by law, by mail. 9.A. Sarvice by mraii is comiplete upon maill-ing. RULE 1-0. SUBPOENAS. 10.1.Every subpcena shall. state the name of the board and the title of the proceeding, if any, and shall ccr=and the person to whom it is directed to attend and give testimony or produce designated books, docurients or things under his control at a specified tine and place. 10.2.Upon application of counsel or Other representative authorized to oractice before the board for any party to an appeal, there shall be issued to such party subpoenas requiring the attendance and testimony of witnesses or the production of evidence in such proceeding. The board may issue subpoenas to parties not so represented upon request or upon a showing of general relevance and reasonable scope of the testimony or evidence sought, 10.3 Service of a subpoena shall be made as provided by law. RULE 11. FEES. 11.!,Witnesses summoned before the board shall be oa by the party at whose Instance they appear the same fees and mileage that are paid to witnesses in any civil cause in any court of the State of ..awa-- RULE 12. DOCKET- 12,1,The board shall maintain a docket of all appeals and each appeal shall bo assigned a number, 12;2.The name and addr�ss of each person making an appearance in a representative capacity shall be noted In the docket. RULE 13. FORMS. 13. ..The forins of notices of appeal contained in the Appendix are sufficient under these rules. 13.2. Forms of notices of appeal are available in and may be obtained from the office of the finance director. NIOTE. Material repealed is bracketed. New material is underscored. These Amended Rules were adopted by the Departr-nent of Finance and shall take effect ten days after filing with the County Clerk, County of Kauai. CECILIA N �410-'RYST- Director of Finance Approved this t day of jr488 7 APPENDIX Exhibit 1 RECEIPT OF COSTS ON APPEAL TO BOARD OF REVIEW and T.AYPAYER'S NOTICE OF ',,,EAL PROPERTY TAX APPEAL E X h JLbi t 2 Exhibit 3 Exhibit 4 Exhibit Exhibit 6 Exhibit 7 Exhibit 8 RECEIPT OF COSTS ON APPEAL TO BOARO OF REVIEW ZONE SE r; i p"'AT PAP opc-sj,of Sam A"ftw_Rev Pmvwly,T&. ---------- --------- ty BOAPO OF REVIEW—COUNTY OF KAUAI TAXPAYER'S NOTICE OF REAL PROPERTY TAX APPEAL I ZONE, N,'GT,,'CE�s narevy 9,vwn that 19, aphis —4 aSreS5',1entM8de f0fV"OU100-SeOf real PMP-OrtyMMV Of rVWycarlla upcn real ptc-perly idenfffied on the maps w reocords,by t"above lax key i,ocieve my assessrnentvawe shoo be, (Fw OffirW—11sel property Vaiue &Z-4,S �-gnd S L and Land prcp ........ m"—cu of obiecticin to toe asseisment are as lcvcws: (F-if Tax(NINc-3 usei BWg S, ...... t a r"n S P,r,r I CERTIFICATIor, E'iner lluraoka, Deputy Director of Finance, Department of Finance, County of Kauai, do hereby certify-, 1. That the foregoing is a true and correct copy alf t'he A-imended Rules of the Department of Finance an matters relating to The Board of Review of "he County of Kauai. 4. That notice of public hearing on the foregoing Aimended Rules, which notice included a statement of the substance of the proposed charges, was pub3ished in The is, 4 Carden and Newspaper on December 8, 1987, and in the Kauai Times on December 9, 1987. 3. That said Rules were adopted by the Department of Finance on and shall become iter in g -ort t e bi'��.,,% Of -lie t e effectise ten 7-t-)4;"�ays County Clerk, County of Kauai, State Hawaii, Deputy Director of Finance APPROVED AS TO FOFJl ON TIHS DAY OF '41 r f1c County Attorney, County of Kauai h'A i APPROVED ON THIS �A�A AI y r, U C T17:11-71","L hairy an Board of Review, County of Kauai / e� / APPROVED mi 'Infl'�S DAY OF -7 �A 777 7-17- T Director of Finance, :runty of Kauai -rmy OF '0 4 yor, CoLuty OF Kaual CERTIFJCI�-iTON OF COUNTY CLERK: I hereby certify that on 1988, T have accepted for filing -FrGm the Department ot-mn;nce the Amended Full s relating to The Board of Review of the County of Kauai adopted 'n j'ERG K HE Cou'ty Clerk, County of Kauai 10