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Home My WebLink AboutBOR 10 17 11_APPROVED COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated4/20/12 Board/Committee: I BOARD OF REVIEW Meeting Date I October 17, 2011 Location Meeting Room 2, Moikeha Building Start of Session: 1 :00 p. m. I 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 I. Call To Order Vice Chair Gerardo called the meeting to order at 1 :00 p.m. II. Approval of Mr. Diogo made a motion to approve the agenda. Mr. Agenda Kyono seconded the motion. Motion carried 3:0. III. Approval of a. September 19, 2011 Mr. Diogo 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 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 — 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 Appeal Case No. 10-10452 — Ryan & Sharon de la Pena — TMK 2-6-001 -023-0000 Ryan and Ramon de la Pena were in attendance to provide evidence for their appeal. Damien Ventura and Kim Hester were in attendance and presented their report to the Board. Board of Review Open Session October 17, 2011 Page 2 SUBJECT DISCUSSION I ACTION Mr. Diogo 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. 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 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. Diogo 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. 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. Steve 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 October 17, 2011 Page 3 SUBJECT DISCUSSION I ACTION Appeal Case No. 11-0328—KD Wa i po ul i 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. Diogo 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. 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. Steve Hunt was in attendance and presented his report to the Board. Mr. Diogo 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. Steve Hunt was in attendance and presented his report to the Board. Board of Review Open Session October 17, 2011 Page 4 SUBJECT DISCUSSION I ACTION 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 Appeal 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 I 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—Kauai Kuleana LP—TMK 4-9-009-031-0001 Appeal Case No. 11-0847—Campbell-Murphy Investments—TMK 4-9-014-006-0000 The next meeting is Monday, October 31, 2011. Board of Review Open Session October 17, 2011 Page 6 SUBJECT DISCUSSION ACTION The meeting was adjourned at 2:05 p.m. Submitted by: Reviewed and Approved by: Kris Nakamura, Secretary Craig De Costa, Chair ( ) Approved as is. ( ) Approved with amendments. See minutes of meeting.