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Home My WebLink About2012_0601_Agenda_MtgPacket COUNTY OF KAUAI BOARD OF REVIEW NOTICE OF HEARING & AGENDA Friday, June 1, 2012 1:00 p.m. or shortly thereafter Mo'ikeha Building, Meeting Room 2A 12B 4444 Rice Street Lihue, Kauai, Hawaii 96766 Oath of Office for Board ,Vember Benjamin Li;aura, Jr. CALL TO ORDER APPROVAL OF MINUTES a. Minutes of April 20, 2012 b. Minutes of April 4, 2012 APPEALS SCHEDULED—See attached fisting(s) DISCUSSION OF BOARD OF REVIEW ANNUAL REPORT FOR 2011 (deferred from 5/4112 meeting) 6i DISCUSSION ON STATUS OF UPDATING BOARD RULES (deferred from 514/121"12 meeting) ANNOUNCEMENTS Next Meeting: Friday, June 15, 2012, 1:00 p.m., Mo'ikeha Building, Meeting Room 2A"I 2B ADJOURNMENT Cc: Jennifer Winn, Deputy County Attorney EXECUTIVE SESSION Pursuant to Hawai'l Revised Statutes §92-7(a), the Board may, when deemed necessary, hold an executive session on any agenda item without written public notice if the executive session was not anticipated in advance. Any such executive session shall be held pursuant to H.R.S. §92-4 and shall be limited to those items described in H.R.S. §92-5(a). An Equal Opportunity Employer PUBLIC COMMENTS and TESTIMONY Persons wishing to offer comments are encouraged to submit written testimony at least 24-hours prior to the meeting indicating: 4-1 I. 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. It'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 Lihu*e, HI 96766 E-mail:bdavisL�,'kauai.gqy! Phone: (808) 241-4919 Fax: (808) 241-5127 If you need an alternate format or auxiliaty aid to participate,please contact the Office of Boards & Commissions at 241-4922 at leastfive (5) working days prior to the meeting. COUNTY OF KAUAI BOARD OF REVIEW SCHEDULE OF NEARING FOR. Fridav, June 01, 2412 APPEAL CASE# APPRAISER APPELLANT/REPRESENTATIVE TAX MAP KEY 1 . 40 P .M. 1. 12-0000034 M.Hubbard Tom/Donna Malyszko 2-8-020-035-0029 2. 12-0000005 M.Hubbard Gregory M Johnson 3-3-003-048-0037 3. 12-0000437 M.Hubbard Helen Cameron (2009) 3-7-001-017-0007 4. 12-0000438 M.Hubbard Helen Cameron (2010) 3-7-001-017-0007 5. 12-0000436 M.Hubbard Helen Cameron (2011) 3-7-001-017-0007 6. 12-0000439 M.Hubbard Helen Cameron (2012) 3-7-001-017-0007 PENDING BOR DECISION 1. 12-0000208 Pending Maria Whatmore 4-2-019-027-0001 2. 12-0000209 Pending Maria Whatmore 4-2-019-027-0002 1 STIPULATIONWITHDRAWAL 1. 12-0000050 M.Hubbard Caroline Mercier 3-7-003-015-0065 2. 12-0000160 M.Hubbard Thomas R DeVries (Withdraw) 2-8-014-018-0005 3. 12-0000013 M.Hubbard Marta Severance (Withdraw) 2-8-027-019-0008 4. 12-0000052 C.Bedwell Kauai Athletic Club, LLC 3-3-006-026-0000 5. 12-0000167 C.Bedwell Regency at Puakea, LLC 3-3-003-045-0000 6. 12-0000025 J.Herring McBryde Sugar Company, Ltd 2-5-006-001-0000 7. 12-0000026 J.Herrina McBryde Sugar Company, Ltd 2-6-009-003-0000 8. 12-0000027 J.Herring McBryde Sugar Company, Ltd 2-7-003-013-0000 9. 12-0000028 J.Herring McBryde Sugar Company, Ltd 2-7-005-036-0000 10. 12-0000111 J.Herring McBryde Sugar Company, Ltd (W/D) 2-7-003-003-0000 11. 12-0000042 J.Herring Roman Catholic Church 2-3-004-012-0000 12. 12-0000158 J.Herring Douglas B McCalla (Withdraw) 2-3-024-065-0000 2 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Board/Committee: BOARD OF REVIEW Meeting Date I April 20,2012 Location Mo'ikeha Building, Meeting Room 2 A/B Start of Meeting: 1:36 p.m. End ofMceting: 2:35 p.m. Present Chair Cayetano, Gerardo, Craig De Costa, Russell Kyono Also. Deputy County Attorney Jennifer Winn; Boards & Commissions Office Staff. Support Clerk Barbara Davis; Administrator Paula Mlorikami; Administrative Aide Teresa Tamura; Deputy Director of Finance Sally Motta; COK Appraisers: Kim Hester, Curtis Bedwell, and Steven Hunt Excused Absent Jose Diogo SUBJECT DISCUSSION ACTION County Administrative Assistant Eddie Topenio administered the Oath of Office to Craig De Costa and Cayetano Gerardo prior to the meeting being called to order. Call 'l'o Order Chair De Costa called the meeting to order at 1:36 p.m. with 3 members present and asked for approval of the agenda as submitted. Mr. Gerardo moved to approve the agenda. Mr. Kyono seconded the motion. Motion carried 3:0 Board of Review Open Session April 20, 2012 Page 2 SUBJECT DISCUSSION ACTION Election of Election of Chair and Vice-Chair for 2012 Officers Mr. Gerardo nominated Mr. Kyono to the position of Chair. Motion died for lack of a second. Mr. Kyono nominated Mr. Gerardo to the position of Chair. Mr. Gerardo seconded the motion. Motion carried 3:0 Mr. Gerardo took over as the Chair for the Board of Review and opened the nominations for the Vice-Chair. Mr. Kyono nominated Mr. De Costa as Vice- Chair. Mr. De Costa seconded the motion. Motion failed 2:1 (nay-Gerardo) Mr. Kyono nominated Mr. Diogo as Vice-Chair. Chair Gerardo said he would not allow the motion since Mr. Diogo was not present to defend himself. Attorney Winn informed the Board that the motion had already died for lack of a second. Mr. Kyono moved to defer the election of the Vice-Chair to the next meeting. Mr. De Costa seconded the motion. Motion carried 3:0 Approval of a. Minutes of October 17, 2011 Mr. Kyono moved to approve the minutes of Minutes October 17. Mr. De Costa seconded the motion. Motion carried 3:0. b. Minutes of November 14, 2011 Noting the November 14 minutes were in error, Mr. Kyono moved to defer approval of those minutes until the corrected draft could be submitted. Mr. De Costa seconded the motion. Board of Review Open Session April 20, 2012 Page 3 SIJBJ1<C 1 DISCUSSION ACTION Motion carried 3:0 Approval of Mr. lie Costa said his schedule had changed and he would have no Meeting objection to moving the meeting to 1:00 p.m. to give the Board adequate Schedule for time to review all scheduled appeals. Mr. Ike Costa moved to approve the 2012 2012 meeting schedule with the change to 1:00 p.m. for the starting time. Mr. Kyono seconded the motion. Motion carried 3:0 Appeals Mql Case No 12-0000008 Johanne Auger/Paul Pocino—TMK 4-4-003-135-0000 Scheduled Johanne Auger and Paul Pocino were in attendance to provide evidence for their appeal. Ms. l lester was in attendance and presented her report to the Board. Mr. Ike Costa trade a motion to sustain the County's denial of the homeowner exemption because it was tiled after December ,._2011.___.. yono se totio . Motion 3:0 1 Mr. seconded m n tion c __. eal.C aSe 12-0000041 —Easter Seal I Cawai'i--TMK 1-6-010-001-0000 Ellen Ching was in attendance to provide evidence for the appeal. Curtis Bedwell was in attendance and presented his report to the Board. Steven hunt provided additional information on behalf of the County. Mr. De Costa made a motion to sustain the County's denial of the exemption. Mr.Kyono seconded the motion. Motion carried 3:0 ___ __ _____ _._ __....____carried 3:_ Appeal C4sq 11-0315 —Princeville Prince Golf Course LLC --TMK 5-3-006-044-0000 A eat Case 11-0316---Princeville Prince Golf Course LLC---TMK 5-3-006-037-0000 Al c,a CYase 12-0000010--- Princeville Prince Golf Course LLC--TMK 5-3-006-037-0000 Appeal Case 1.1-0315 —"fhe appellant or its representative was not present. Ms. Ilester noted a stipulation form was sent and an agreement was reached with the representative, Mr. Michael Loo. Appeal Case 11-0316 and Appeal Case 11-0315-Ms. Hester stated both appeals were withdrawn by the appellant via email on April 5. No Action required. Mr. lie Costa moved to accept the stipulation for Appeal Case 11-0315. _Mr. Kyono seconded the motion. Motion carried 3:0 r1 eal Ca c l 1-1475 - Pane Makai Condominium (2008)- TMK 2-8-018-009-000 eat C lase 11-1473 --Kanaelle LI,C 2009)— t`MK 2-8-018-009--001 A qj Case 11-1474 -I anaelle Lt,C (2010) -TMK 2 8 018-009--001 Board of Review (open Session April 20, 2012 Page 4 StJBJ E('1 _ _DISCUSSION ACTION Appeal Case I 1-1476--Kanaelle LLC (2009). _TMK 2-8-018-009--002 Appeal Case 11-1477 Kanaellc I,L2010 TMK 2-8-018-009--002 The appellant or its representative was not present. Mr. Hunt stated that the appellant had failed to meet his burden by not supplying;any written testimony or appearing or having a representative appear on their behalf to present evidence. Mr. De Costa made a motion to sustain the County's assessments for Appeals I I-1475, 11-1473, 11-1474, 11-1476 and I I- 1477. nMr. Kvono secondedµthe motion. Motion carried 3:0 ApL)eal Case 11-08 10---Maile Wai Farms LTD -TMK 54-005-025-0005 The appellant or its representative was not present. Ms. Hester stated that this appeal had been stipulated and agreed to by the appellant who was awaiting receipt of the forms. Mr. De Costa made a motion to accept the County's stipulation. Mr. Kyono seconded the motion. Motion carried 3:0 ._ _..,._._. _._ _._ __.,...___._._.._ STIPULATIONYWF"FHDRAW Appeal Case 12-0000006--Maren Orion Oppenheimer-TMK 5-4-009-015-0000 Appqjll Case 12-0000003 - Aldo Albertoni Jr-TMK 4- -013-001-0001 A e 1 Case 12-0000004 -Aldo Albertoni Jr---TMK 4-9-013-001-0002 Ms. Hester stated that the appellants had agreed to the stipulations and the office was waiting for the signed agreements from the appellant. Mr. De Costa moved to accept the stipulations as stated for Appeals 12-0000006, '12-0000003, 12-0000004. Mr. K.yono seconded the motion. Motion carried 3:0 Appeal Case 11-0350- `Ohana Hanalei LLC -TMK 5-4-004-001-0000 Appeal Case 11-0351 -- `Ghana Hanalei LLC-TMK 5-4-004-013-0000 Mr. Bedwell stated that the appellant had agreed to a stipulated value and signed off on the forms. Mr. De Costa moved to accept the stipulations as signed by the appellant. Mr. Kyono seconded the motion. Motion carried 3:0 ._--- __..___.__ _ .A cal Case l 1-0808 13P I3isl Trust l state Withdrew l MK-5-7-002-001-0000 Board of Review Open Session April 20, 2012 Page 5 SU131E C I DISCUSSION _ 1CrT'IC)N _ No action. Annual Report Discussion of Board of Review annual Report for 2011 Mr. Ike Costa said a report had not been clone for 2011 but he would try to put something together for the next meeting if Ms. Nakamura could assist with last year's murnbers. Mr. De Costa made a motion to defer this item to the next meeting. Mr. Kyono seconded the motion. Motion carried 3:0 Board Rules Discussion on Status of[Jpdating Board Rules Mr. De Costa made a motion to defer this item to the next meeting. Mr. Kyono seconded the motion. Motion carried 3:0 Announcements ounce.______ _ _. � n nents Ngext meeting .,, riga May�, 2012 at 1:00 p.m. Adjournment Mr. Ike Costa made a motion to adlorun the meeting at 2:35 p.m. Mr. Kyono seconded the motion. Motion carried 3:0 Submitted lay: � Reviewed and Approved by: Barbara Davis, Staff Support Clerk Cayetano Gerardo, Chair } Approved as is. ( ) Approved with amendments. See minutes of meeting. I R�OFT 10 B1 Af I I 'I 4 12jor COUNTY OF KAUAI joiVig Minutes ot'Meeting OPEN SESSION 130;.. . oard/Committee. BOARD OF REVIEW Meeting Date May 4, 21112 F_'_ _1�—— 3 (_) 'pi i i- TO'cati-011 Mo'ikeha Building, Meeting Room 2 A/B Start oil'Meeting: 1:00 p.m. E'rid of Meeting: 3:08 p.m. Present G—erardo, Vice-Chair Craig De Costa, Russell Kyono and Jose_Di09O Also: Deputy County Attorney Jennifer Winn; Boards & Commissions Oft-ice Staft' Support Clerk Barbara Davis; Administrator Paula Morikarml- Administrative Aide Teresa"I'amura; Deputy Director of Finance Sally Matta; COK Appraisers: Curtis Bcdwell, Damien Ventura, Danielle Teter, and Steven I lunt Absent SUJBJECT DISCUSSION ACTION Call To Order Chair Gerardo called the meeting to order at 1:00 p.m. with all members Election of Mr. Diogo nominated Craig De Costa to the Vice-Chair position of Vice-Chair. Mr. Kyono seconded the —----- motion. Motion carried 4:0 Approval of Minutes cif November 14, 2011 (deferred from 4/20/12 meeting) Mr. De Costa moved to approve the minutes Of Minutes November 14, 2011. Mr. Diogo seconded the motion. Motion carried 4:0 Annual Report Discussion of Board of Review Annual Report for 2011 (deterred from ........ 4/20/12 ineetiri,g) Mr. De Costa said he received the statistics fiar 2011 but did not have an jj�p i.Y die Discussion to continue at the end ofthe rneet qrtun t to work on ............ .......... .... Board Rules Discussion on Status of(Jpdafing Board Rules (deferred from 4/20/12) Mr. De Costa said he had a draft of the proposed changes for the members to review and make their comments. The final draft wit] be submitted to the Onty.!)jioruey for review. -, at the end ofthe rneeti Discussion to CODfinUe Board of Review Open Session May 4, 2012 Page 2 DISCUSSION ACTION Stipulation$ Apa- I Case No, 1 1-0315 - K-J7-l&:sj&:L/S,Hunj-Princeville Prince Golf Course LL!L IM—K 5-3-() -L)44-0000 A 4)j)eal Case No. 12-0000006 - Kira Hester- Maxen Orion Oppenheimer - 5-4-009-015-0000 Mr. Hunt said the Boar haCap )veqtheaboves jjj�si natures Inch have now been received. _ pp( ____g App(z.aj Case No.,,12-0000055 - Djeter- Button Stokesbary—TMK 5-1-005-1,24-0003 Ms. 'reter said the signed stipulation had been received. Mr. De Costa moved to )Ye the stipulation. Mr. Kvono seconded the motion. Motion carried 4:0 ppr��- ppeal Case No. 12-0000014 - C.Bedwell -Wailua Shopping Plaza—TMK 4-1-005-009-0000 Mr. Bedell said the signed stipulation had been received. Mr. De Costa moved to 4pj)ro�e, he s Djqgo carried 4:0 seconded the motion. Motion cat appeal Case No 12-0000001 - K.Hester- Todd ndaen Trust—TMK 5-1-005-017-0001 Mr. Hunt, on behalf of Ms. Hester, said the signed stipulation had been received. J or��moved vedj"a,prove � Motion carried 4:0 App�cal q,sLe No.. 12-0000012 - S.Hunt- Robinson Family Partners—TMK 1-6-003-024-0000 Mr. Hunt said the signed stipulation had been received. Diog v _��rnoved to appro c the stipulation. Mr. Kyono seconded the motion. 0 tion. Motion carried 4 Appeal Casc No. 12-0000053 - C.Bedwell - K6loq Partners, LLC—TMK 2-8-008-004-0000 Mr. Bedell said the signed stipulation had been received. Mr. Kycrs« moved motion. Motion carried 4:0 A Xpeal Case No. 12-0000046 - K.Hester -Thomas Linton III -TMK 5-4-004-053-0001— Board of Review Open Session May 4, 2012 Page 3 _ SL.JBJEC I DISCUSSION �._ ACTION Mr. Hunt, on behalf of Ms. Hester, said the signed stipulation had been received. Mr. l io n moved to approve the stipulation. Mr. Kyono seconded the motion. Motion carried 4;0 Appeal Case No 12-0000015 - S.Hunt - Jasper Properties LLC —TMK 4-5-012-019-0000 A yea C'asc No. 12-0000016 - S.Hunt - Jasper Properties, LLC—TMK 4-5-012-044-0000 Mr. Bedwell said signed stipulations had been received for the two properties. Mr. De Costa moved to approve the stipulations. Mr. Kyono seconded the motion. Motion carried 4.0 Withdrawals� K.Hester- Conrad-Family Trust (Withdraw) 1-3-001-124-0 K,Hester- Jimmy A Ledward Trust (Withdraw) 5-5-006-025-0001 K.Hester - Warren M Shope Jr. (Withdraw) 5-5-006-027-0001 K.Hester- Kekaha NIS LLC (Withdraw) 1-3-011-006-0000 Mr. Hunt noted these properties had filed appeals but have since asked the appeals to be withdrawn; Ledward and Shope were verbal withdrawals. No Berard action required. Pending BOR 12-0000169 Pending Peter Day 5-1-005-044-0003 Decision 1.2-0000170 Pending Whitacre-Wells 5-8-004-001-0000 1 -0000171 Pending_ Kiyoshi Kimata Marital Trust 1-9-005-022-0000 12-0000172 Pending Kiyoshi Kirnata Marital Trust 1-9-010-022-0000 12-0000173 Pending,— Michael Wells 4-9-014-008-0001 12-0000184 Pending Thomas C DeCaro 4-9-005-026-0005 1.2-0000200 Pending Barry Semler 2-6-003-050-0000 Mr. Hunt noted the 7 cases listed did not meet the minimurn criteria to qualify for an appeal. Three failed to send in payment. One provided no value. Three filed after the statutory date for filing. Mr. De Costa moved to dismiss appeals 12-0000169, 12-0000170, 12-0000171, 12-0000172, 1.2-0000 173, 12-0000184 and 12- 0000200. Mr. I�yono seconded the motion. Motion carried 4:0 cols tone a1 Case Ne>. 12-0()00022 - D.Ventura - McB de Sugar Company Ltd Withdraw —TMK 2-2-001-001-0000 Board of Review Open Session May 4, 2012 Page 4 SUBJEC----T- DISCUSSION ACTION - ----- Appeal Case No. 12-0000024 - D.Ventura - McBryde Sugar Company Ltd -TMK 2-4-009-001-0000 Mr. Ventura said lie received emails from Trinette Kaui agreeing to withdraw the appeals. Appeal Case No. 12-0000029 - C.Bedwell - McBryde Sugar Company Ltd (Withdraw)-TMK 2-2-001-001-0000 Mr. Bedwell received a letter from Trinette Kaui requesting to withdraw the appeal. No Board action required. awai'i, Inc-TMK 2-5-001-011-0000) Appeal Case No. 12-0000023 - D.Ventura - A&B Hawaii, Inc--TMK 2-5-001-006-0000 Mr. Ventura received signed stipulations for both properties. Mr. De Costa moved to a )rovc the stipulations, Mr. Diogo seconded the motion. Motion carried 4:0 Ai,)t,)eal Case No. 12-0000057 - D.Teter -Tim Obert & Clarita Salcedo-Obert-TMK 2-7-003-005-0005 Ms. Teter noted the owners had requested a continuance of their appeal. Mr. De Costa moved to continue the appeal. Mr. Diogo seconded the motion. Motion carried 4 kcal Case No. I2-Of)OO1CiS - D.Ventura- William E Robertson-TMK 5-3-008-012-0002 William and Lucinda Robertson were in attendance to provide evidence for their appeal. Mr. Ventura was in attendance and presented his report to the Board. Mr. De Costa moved to sustain the County's assessment in denial of the appeal. Mr. Diogo seconded the motion. Motion carried 4:0 Antacal Case No, 12-0(}00059 - D.Ventura - Princeville Develoment LLC-TMK 5-3-001-015-0000 Append Case No. 12-0000060 - D.Ventura- Princeville Development LLC-TMK 5-3-001-015-0000 Dona Carswell was in attendance and, as Lessee, was authorized b Princeville Development. LLC to provide evidence for the Board of Review Open Session May 4, 2012 Page 5 UBJECT ------------------------------------ DISCUSSION ACTION S appeal on the above listed TMKs. Ms. Teter and Mr. Ventura were in attendance and presented their reports to the Board. Mr. De Costa moved to sustain the County's assessment in denial of the appeal. Mr. Dingo seconded the motion. Motion carried 4:0 Meeting-recessed at 2:41 P.m. Meeting called back to order at 2:52 p.m. Nishimura-TMK 3-2-010)3-01.0-0000 Blake & Michelle M Blake - TMK 4-4-013-025-0000 las-TMK 4-6-006-069-0001 At)r)eal Case No. 12-0000018 - D.Teter- Rudra Tatum Revocable Trust-TMK 5-8-007-017-0000 Ms. Teter noted stipulations-were agreed to on the above appeals, Mr. Kyono moved to approve the stipulations for 12-0000058, 12-0000056, 12-0000031 and 12-0000018, Mr. De Costa seconded the motion. Motion carried 4:0 A p peal Case No. 12-0000017 - Djeter- Gregory P Howell & Erik J Howell - TMK 5-1-006-01,8-0002 —__ App)eal ("ase No. 12-0000054 - Djeter - Charlie Bass-TMK 5-3-008-018-0004 Ms. Teter was notified by email of the above cases intent to withdraw. No Board action rcqmrcd�. (Continuation) Discussion of Annual Report Mr. De Costa moved to defer this item to the next meeting. Mr. Kyono seconded the motion. Motion carried 4-0 (Continuation) Updating Board Rules Mr. De Costa explained that the handout he distributed earlier included the changes the Board discussed earlier last year. Mr. De Costa changed the Board's address, made the document more gender-neutral and inserted other clarifying information. Chair Gerardo suggested returning to the Rules at the next meeting to approve clan yes. Board of Review Open Session May 4, 2012 Page 6 SUBJECT DISCUSSION ACTION Attorney Winn asked for time to review the Rules to determine if there were any legal issues before holding a Public Hearing which requires 30-day notice I published in the newspaper before the Board makes fnal approval . As part ofthe amending process, Mr. De Costa asked if the Department would provid.c updated forms since currently the forms attached to the Rules are from 1988 . Mr. De Costa moved to defer this issue to the next meeting for further discussion . Mr. Diogo seconded the motion . Motion carried 4: 0 Announcements Next Meeting. Friday, June 1 , 2012, at 1 .00 pm Attorney Winn advised the Board that she will be on vacation that date. Adjournment Chair Gerardo adjourned the meeting at 3 :08 p.m . Submitted by: _ ._. Reviewed and Approved b pp y Barbara Davis, Staff Support Clerk Cayetano Gerardo, Chair ( ) Approved as is. ( ) Approved with amendments. See minutes of meeting. RULES OF THE BOARD OF REVIEW OF THE COUNTY OF KAUAI,STATE OF HAWAII RELATING TO PROCEDURE AND FORMS TO BE USED The follwwing rules are hereby prescribed pursuant to the authority conferred upon the Board of'Review of the County of Kauai,State of1lawaii.Chapter 5A ofthe Kauai County Code 1987.relating to appeals. RULF 1- DEFINITIONS. 1.1 -Board means the Board of'Review for the County of Kauai,whose address is4:.4 Rice Street.��Lihuc.Ilaxvaii 96766 and i Deleted.4280A _Deleted:nww.�g -chairman-means its chairman, 7,2 "I'axpaver"or-appellant"means the person taking an appeal to the board under the provisions of Chapter 5A.Article 12.ofthe Kauai County Code 1987, 13 -Director"means the Director of Finance of the.County of Kauai or the director's authoriz edge eS Et Deleted:sulbordinete RULE'2, APPFARANCE AND PRACTICE BETORET11F BOA R11 2,1 Ant individual taxpa er ma-, appear 011-t-son.4;,!v befo-e the board, Deleted,'`brNm-eff 2,2 The following persons may appear in a representative capacity bc4,'cyre the Tigard: (a) attornevs a. law�ji Deleted:d.�-, &r�d emfled w, practiceja the State of"I laNvaili, Deleted:b�,for,sup,eme con el kK u6A+-4 K k- V0 mppr , and real eatawbrokers licensed under the _ _~~' Deleted* Jmmedquahfiedbl the B--,,�,d 1a,s,ouftheStatcnOfovnL (c) mbooa fide officer,partner.u,full time employee ufuo individual finn. association,partnership.or corporation duly authorized tu appear for such individual firm.association.partnership urcorporation: (d) upermon opncsend un immediate member o[hiafami\v,indudine descendents,ascendants and spouses, (c) the director.ormx-,Jcprcsentativeyf the director. '~'-' (� 'Pon aond cause shown.any other person may appear onbehuiCofthe taxpayer if the board deems such other person qualified m prpp:scnn/bz mxpmy;cr, 23 All persons appearing in proceedings before the board in a reprcscritative capacity shall,conform un the standards of ethico| condoot Deleted:'~' an �awng Furthermore.a!' bel'one board shal I act in a respectful demeanor-address the board and not the o posin- DPTI-,!gnd shall be truth,W. If' any such person does not cnmformm such standards the board may decline m per-mit such person to appear in a representative capacity in any proceeding before the board, Z�4 �oOonno*mpioyoeof the Depuumcntn[Finxnoenr Office o{thoCounty Aunmmy shall,hxithinl�at\ersevehn2his emPoIment kviU!the department Deleted:''~ mppemrcxcop with the o-docn permission o[dhcduyamncm.uwnn agent or representative ufo taxpayer or witness ou6ehull'off a taxpaver bouproceeding inwo!vingomatter which hcQr she]has investigated nr passed upon kvhi|cinsuch employ, 0JLI FILING 01:PAPFRS. 3�1 Papers required 1ohe filed with the board shall bn deemed filled upon mailing or actual receipt by the Chairman of the busdp[the finance director accompanied Meted:~' by proof o[service upon parties required oub:served, DQLB4, C0M&{EN(E7NCNT0F APPEAL 4.1 The notice o[appwu|m the board and the decision mf the board on each appou| decided hyh shall be filed with the finance director. 42 An appeal to the board is taken by mailing or filing a written notice of appeal with the finance director onor before the date fixed byiaxv-for the taking o[tbcappeal and.the required deposit u[costs for each appmo| 4U An appeal m the board shall te deemed\u have been taken 'in timo|fthcnotice thereof with the required deposit shall have been deposited in the-mail,postage prepaid'.properly addressed»o the finance director,onnr before the due date, R[/LE 5. NOTICE 8FAPPEIAL 5,l The notice n[appeal shu(�a)identify the as§es@/next involved ig'the aPPea|,{b} Deleted:~' state the omundnmfoNcctiunm the assessment.and(e)bu signed by the taxpayer or�be t duly autho-ized representative, —4 Deleted:hus �2 The notice,in addition.sboIstate the appeal is from the valuation,ofuxu property widh the value allocated m the land and uo'he building§or improved properties. In the event the appeal involves the disallowance o[u claim for exemption.the notice shall identify the exemption ckJnucd, i3 Failure m comply with the pnoviyionan[5,1 and 52uf this Rule shall te grounds flbr dismissal of the mppou.222 5.4 Aov notice o[oppea| nnuyhc amended uz any time prior m the hoond'xdecision. provided the amendment(a)does not substantialk change the dispute or(1b)does not lower the valuation claimed. KDLE6� NOTICE OF HEARING OF APPEALS. 6.1 ln any appeal.all parties shall hm served with o notice pursuant m IRS Chapter 9l RDLE7� C0&8PUTAT\(XNOFTlME. ?A ln computing any period oftbne prescribed nra||owcdby these rules,by order uf the board or bv any applicable law.the day ofthe act,event.or default afiter vvhich the designated period n[time begins mrun is not included, The last day of the period un computed is included.uo|exo it is Saturday, Sunday or |cAu| holiduvtbrthebumnd. invhichcwcutthepmriodrunounb|thcendo[thcnextduy When the period ofbunm prescribed or allowed io|caothan seven days. 4 intermediate Saturdays. Sundoyo and|e2n holida y y for the board oha|bz excluded ln the computabmn. KOLF,8, CONTINUANCES QK2XTENNOlONS0fl7ME 8.1 Anynauydewhn8a continuance o[u hearing shall.imniodmz|y upon receipt nf notice u[the heurna,oruo soon thereafter osfiacts requiring such continuance comctn his gr her_knowledge,notify-the chairman in writing of his or her dcuio. stating in detail the reasons for requesting the continuance. The chairman,in passing upon a request lot continuance.shall consider whether such request was promptly and timely made, For good cause shown.the chairman nnnx grant such acoodnuuooc. The chairman mmymmny time order o continuance oo his 0r her | own motion. 8] Whenever a party has u right mrix required m take action within the period prescribed or allowed by the board,the chairman may (a)bchure the expiration of the specified period.with or without notice.extend such period:or(b)upon good cause shovm,permit the act to be done after the expiration ofthe specified period. DDLE"1 SERVICE,OFPAPERS, 9�1 6xuupruaothenwiaupmvidmdby }mvv,thchomdobm||onuwcmbcservcdm|lorJom. notices and other papers issued bv it,toaether vv;th anv other papers vvhich 'it is required by |mpmserve, Ever other paper shall bcser-vm by the party filing it. 92 The decision nythe board shall bx served hy the finance director by delivering m certified cop-. thereof/o the taxpayer urbymui|ing the copy addressed mhis or � he-last known place o[resJdcncc and byscmin0mn additional copy m counsel of record, All other papers served hy either the board o[any party she!| beserved upon all counsel uf record at the time o{such filing and upon parties dzcmac|»ro mheo not represented bycounsel. ' 9 Service of'papers by the board,taxpayer. finance director or party ot'record shall bc made pzmnou||y or,unless mbmn,iso provided h-� |a,,N.hymui|. 9�4 9cmiow by moil iu complete upon mailing. RDl.Bi0. SUBPOENAS. iU i Elver subpoena shall state the name u[the board and the title ot-thoproceeding,if uny,and shall command the person u,whom itis directed^o attend and give (e$inuonyorpmduccdexil-ouzmdbookx,documcntsnrtbinguuodnrhiacoutro| m/u specified time and place, M2 Upon application of counsel or other representative authorized to practice before the board for any party mmomppcai there shall ho issued tu such party subpoenas requiring the attendance and orobmnnynfwiznc0000nr the production n[evidence iv such pmcnodiolo. The board may issue subpoenas tu parties not sorepresented upon request or upon o showing of general re|evmoco and reasonable scope nfthm testimony or evidence sought, 103 Service o[uyubpocna shall 6cmudous provided by |a-,N. RULE I'L FEES. 11.; Witnesses surrr?oned F?ef{ire the board shall be paid by the par[ at whose instance they appear the same Fees and mileage that are paid to vNitnesses in any civil cause in any court ofthe`.Mate of-Ilawail. ,RULE, 12, DOCKEA-. Deleted. i 111 The board shall maintain a docket of all appeals and each appeal shall be assigned a number. 12.2 The name and address of each person making an appearance in a representative capacity shall be noted in the docket. RULE' 13, FORMS. I3.1 The forms of notices of appeal contained in the Appendix are sufficient under these rules. 23.2 Forms of notices of appeal are available in and may be obtained from the office of the finance director. RULE{ 14 WRITTEN' =IE f"flt,,f 'Y,EXHiBITS OR REPORTS Formatted:indent:Left: r",First line: 61. 1 il.- nc�v ` 1�he for the Board consider titte,° T �t d2 s Le>#i:nc.}n',c`t.;li ti;€.S ti'tT 5.:rve a copy _ } 41g; :,1F er Ge=t'. n%,t-i.7ti iC'€'+''-'C:. ;€,°, #"t,'.T €;=�.2"°'`.t i `L".:`. .t v'i of'he €C'a i°7.`z I at or is soon`rherea'e`"as the vvnitten material bu-worn es available to p-riiv. i Fa a`i3 f`:t `v'.,L:1 t"fj7S="LSi iT `t`v u v.� '.. t° t^ t-�,°a in,-or anv [ san.,don aflo ed under the la y as rs`": he d°erred an .: C,is'-1: he Board, 7