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HomeMy WebLinkAbout2012_0831_-Minutes Open_APPROVED COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated 10/19/12 Board/Committee: BOARD OF REVIEW Meeting Date August 31, 2012 Location Mo`ikeha Building, Meeting Room 2 A/B Start of Meeting: 1:00 p.m. End of Meeting: 2:05 p.m. Present Chair Cayetano Gerardo, Jose Diogo, Russell Kyono, Benjamin Lizama, Jr. Also: Deputy County Attorney Jennifer Winn; Boards & Commissions Office Staff. Support Clerk Barbara Davis; Administrative Aide Teresa Tamura; Deputy Director of Finance Sally Motta; COK Appraisers: John Herring, Curtis Bedwell, Steven Hunt, and Kim Hester. Appellants Amy Boyd and Appraiser Steven Nishimura Excused Absent Vice-Chair Craig De Costa SUBJECT DISCUSSION ACTION Call To Order Chair Gerardo called the meeting to order at 1:00 P.m. Approval of a. Minutes of July 20, 2012 Mr. Diogo moved to approve the minutes as Minutes circulated. Mr. Lizama seconded the motion. Motion carried 4:0 Appeals 12-0000113 J.Herrins! Walter McBryde Trust 2-3-005-024-0000 Mr. Herring was present and advised the Board that the appellant had withdrawn their appeal via email. No Board action required. 12-0000161 C.Bedwell Aloha Beach Resort Nomura CDO LLC 3-9-006-020-0000 Mr. Herring was present and advised the Board that the appellant had withdrawn their appeal via email. No Board action required. 12-0000002 J.Herrin2 Amy Boyd 4-1-010-004-0000 The appellant, Amy Boyd, and her representative, Steven Nishimura, were present to provide testimony. Mr. Herring was in attendance and presented his report to the Board. Mr. Lizama proposed to take the County's assessment and the sales report and make the assessment $583,200.00 dividing the Board of Review Open Session August 31 2012 Page 2 SUBJECT DISCUSSION ACTION difference between the two assessments. Attorney Winn stated that would put the value within 20% of the County's value and does not follow section 5A-12.3 of the Kauai County Code which means the appellant has not made their case. Mr. Lizama moved to assess the property at $510,000.00. Mr. Kyono seconded the motion. Motion failed 2:2 (nay— Diogo/Cayetano) Mr. Diogo moved to defer the decision on this appeal to the next Board meeting. Mr. Kyono seconded the motion. Motion carried 4:0 12-0000122 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0001 12-0000123 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0002 12-0000124 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0003 12-0000125 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0004 12-0000126 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0005 12-0000127 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0006 12-0000128 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0007 12-0000129 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0008 12-0000130 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0010 12-0000131 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0013 12-0000132 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0014 12-0000133 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0015 12-0000134 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0016 12-0000135 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0017 12-0000136 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0019 12-0000137 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0021 12-0000138 J.Herring HI Conference of Seventh-Day Adventists 2-7-001-003-0022 12-0000139 J.Herring HI Conference of Seventh-Day Adventist 2-7-001-003-0023 12-0000140 J.Herring HI Conference of Seventh-Day Adventist 2-7-001-003-0024 12-0000141 J.Herring HI Conference of Seventh-Day Adventist 2-7-001-003-0025 12-0000142 J.Herring HI Conference of Seventh-Day Adventist 2-7-001-003-0026 12-0000143 J.Herring HI Conference of Seventh-Day Adventist 2-7-001-003-0027 12-0000144 J.Herring HI Conference of Seventh-Day Adventist 2-7-001-003-0028 Board of Review Open Session August 31 2012 Page 3 SUBJECT DISCUSSION ACTION 12-0000145 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0029 12-0000146 J.Herrinj! HI Conference of Seventh-Day Adventist 2-7-001-003-0030 12-0000147 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0031 12-0000148 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0032 12-0000149 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0033 12-0000150 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0034 12-0000151 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0035 12-0000152 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0036 12-0000153 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0037 12-0000154 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0038 12-0000155 J.Herrin2 HI Conference of Seventh-Day Adventist 2-7-001-003-0039 Mr. Herring advised the Board that the appellant's representative had requested a hearing for the week of October 15 since he was out-of-state at this time. Mr.Diogo moved to approve rescheduling the appeals to the October 19,2012 meeting. Mr.Kyono seconded the motion. Motion carried 4:0 Pending BOR S. Hunt Chipper Baldoni 2-6-016-041-0000 Decision Mr. Diogo moved to dismiss the appeal due to the late filing and no accompanying filing fee. Mr. Kyono seconded the motion. Motion carried 4:0 Stipulation/ 12-0000044 S.Hunt Natalia Swan 5-2-021-005-0004 Withdrawal 12-0000045 S.Hunt Natalia Swan 5-2-021-005-0005 Mr. K ono moved to accept the County's stipulation. Mr. Diogo seconded the motion. Motion carried 4:0 12-0000047 K.Hester James W Suzansky 5-4-009-047-0000 Mr. Kyono moved to accept the County's stipulation. Mr. Diogo seconded the motion. Motion carried 4:0 12-0000162 K.Hester Alfred/Gail Montna 5-4-007-006-0000 Mr. Lizama moved to accept the County's stipulation. Mr. Diogo seconded the motion. Motion carried 4:0 Board of Review Open Session August 312012 Page 4 SUBJECT DISCUSSION ACTION 12-0000049 K.Hester Joseph P Clark 5-4-013-036-0000 Mr. Kyono moved to accept the County's stipulation. Mr. Diogo seconded the motion. Motion carried 4:0 12-0000066 K.Hester Chris & Betsy McMinn 5-1-004-011-0000 Mr. K ono moved to accept the County's stipulation. Mr. Diogo seconded the motion. Motion carried 4:0 Annual Report Discussion of Board of Review Annual Report for 2011 (deferred from 7/20/12 meeting) Mr. Kyono moved to approve the Annual Report as drafted. Mr. Diogo seconded the motion. Motion carried 4:0 Board Rules Discussion on Status of Updating Board Rules (deferred from 7/20/12 meeting) o Communication from Steven Hunt, Real Property Assessment Division, offering testimony in opposition to the Board's proposed change to Rule 14.1 Attorney Winn read Rule 14.1 which is a new section proposing that all written testimony, reports and exhibits be provided to the Board within 10 days of the hearing date. Mr. Kyono and Mr. Diogo both thought this was a good idea and it would be helpful to have the information in advance but there might be a problem with providing the information within 10 days. Chair Gerardo said he was hearing the translation as it was being fair. Mr. Hunt explained that the reports are not generated ahead of time, Discussions between the appellant and the appraiser are done ahead of time but it is as a last resolve when they cannot come to an agreement prior to the Board hearing that the reports are actually created. The report is only initiated when it becomes clear that both the appraiser and the appellant cannot agree or come to a consensus on value. Sometimes up to the time of the hearing the appraisers are still working on the report. Mr. Bedwell Board of Review Open Session August 312012 Page 5 SUBJECT DISCUSSION ACTION confirmed that he has been working with the agent for Aloha Beach Resort for 2 months, and earlier this week received confirmation they wanted to withdraw the appeal; there would not have been enough time to prepare the report. Ms. Hester said the Real Property Assessment Office is a one-stop shop. The staff is responsible for multiple parts of the job including the appeal process. The Appraisers do everything that is required including the implementation of new legislation. This year there are 2 property assessments because the dates are changing and this creates an extensive workload. That is why the Appraisers try to come to an agreement with the appellant prior to coming to the level of writing a report. Mr. Hunt said if a report is generated the bulk of the information is already conveyed to the appellant, maybe not in written form,but certainly in e- mails or voice dialogue or spreadsheets. That information is rehashed in front of the Board in a format you can follow and understand. Often there is no exchange from the other end; we provide the report but the appellant does not always provide additional information. That is one of the other challenges. Attorney Winn advised the Board that if they are amending the Rules the first step is for the Board to agree to the Rule changes. If there are changes to the Rules, there has to be a 30-day notice of a Public Hearing in the newspaper and the Board would then consider additional changes or approve the Rules at a subsequent meeting. The amended Rules can be accepted in total or excluding certain sections. Mr. Kyono asked Mr. Hunt if he had any other recommendations on providing the reports 10 days prior to the Hearing. Mr. Hunt said the other concern would be how many appeals could be scheduled since providing Board of Review Open Session August 312012 Page 6 SUBJECT DISCUSSION ACTION the reports 10 days in advance will slow down all other work. Mr. Bedwell suggested that if the Board needed more time to deliberate on a specific case they could defer the decision to the following meeting which would provide more time to the Board to review all the paperwork. Kaua'i is the one Board of Review that actually deliberates and renders a decision at the meeting. The other Boards take the appeal under advisement and make decisions later. Mr. Diogo agreed with the Appraisers that it probably does allow them more time to look at things more accurately and provide a better product if they have more time allocated to do what they are supposed to do. Mr. Diogo moved to approve the Rule changes for sections 1.1 through 13.2. Mr. Kyono seconded the motion. Motion carried 4:0 Attorney Winn said they now needed to schedule a Public Hearing and suggested it be held prior to the start of the next scheduled meeting on October 19, 2012. Asked if they needed to make a change to the Rules to make decisions on appeals at a subsequent meeting. Attorney Winn said the Board can make the decision to go into Executive Session on a case-by-case basis now to deliberate their decisions so it does not necessarily have to be put in the Rules. Chair Gerardo specified the Public Hearing to be scheduled for October 19 at 1:00 p.m.just prior to the Appeals Hearings. Ms. Davis clarified with the Board that all scheduled meetings up to October 19 were cancelled. The Board agreed to finish all appeals on October 19. Announcements Next Meeting: Friday, October 19, 2012, 1:00 p.m. Mo'ikeha Building, Meeting Room 1 A/B Adjournment Mr. Diogo moved to adjourn the meeting at 2:05 m. Mr. K ono seconded the motion. Motion Board of Review Open Session August 312012 Page 7 SUBJECT DISCUSSION ACTION carried 4:0 Submitted by: Reviewed and Approved by: Barbara Davis, Staff Support Clerk Cayetano Gerardo, Chair ( ) Approved as is. ( ) Approved with amendments. See minutes of meeting.