HomeMy WebLinkAbout2014_0214_Minutes Open_APPROVEDCOUNTY OF KAUAI
Minutes of Meeting
OPEN SESSION
Approved as circulated 3/7/14
Board/Committee:
BOARD OF REVIEW
Meeting Date
February 14, 2014
Location
Mo`ikeha Building, Meeting
Room 2 A/B
Start of Meeting: 1:00 p.m.
End of Meeting:
2:14 p.m.
Present
Chair
Jose Diogo; Vice -Chair Dottie Bekeart; Members: Craig De Costa; Cayetano
Gerardo; and Russell Kyono
Also:
Deputy
County Attorney Jennifer Winn; Boards & Commissions Office Staff. Support Clerk Barbara Davis; Administrator
Paula
Morikami; Administrative
Aide Teresa Tamura; Deputy Director of Finance
Sally Motta; COK Appraisers: Mike
Hubbard and
John Herring
Excused
Absent
SUBJECT
DISCUSSION
ACTION
Call To Order
Chair Diogo called the meeting to
order at 1:04
p.m. with a quorum of 5 members
present
Approval of
a.
Open Session
Minutes of January 10, 2014
Mr. Gerardo moved to approve the minutes as
Minutes
circulated. Ms. Bekeart seconded
the motion.
Motion carried 5:0
Stipulation/
1.
14- 0000007
M.Hubbard Morris II Trust
2 -8- 015- 003 -0052
Withdrawn
2.
14- 0000014
M.Hubbard Scott Valor /Heather Georize
2 -8- 015- 076 -0015
3.
14- 0000098
M.Hubbard Sloane Baker Larrimore
2 -8- 027 - 017 -0034
4.
14- 0000140
M.Hubbard Jeffrey P. Schramm
3 -2- 005- 008 -0024
5.
14- 0000039
M.Hubbard Clifton S Iwamoto Trust
4 -1- 005- 003 -0002
6.
14- 0000056
M.Hubbard Parker J Croft /Michelle Rose
5 -2- 022 - 021 -0004
7.
14- 0000137
M.Hubbard Carol /Robert Huffert
5 -4- 005- 018 -0064
8,
14- 0000043
M.Hubbard Richard /Helen Kennedy
5 -4- 005- 024 -0091
9.
14- 0000048
M.Hubbard Terry L Abendroth /Trevor Cameron
5 -4- 013 - 043 -0000
10.
14- 0000124
M.Hubbard David P Moore
5 -9- 002 - 022 -0000
Board of Review
Open Session
February 14, 2014
Page 2
SUBJECT
DISCUSSION
ACTION
11. 14- 0000020
J.Herring Alvin Uchida M Trust
3 -6- 008 - 012 -0000
12. 14- 0000047
J.Herring Louis /Agustina Smaldino
4 -2- 014 - 086 -0000
13. 14- 0000036
J.Herring Millie Hughes Fulford
4 -5 -001 - 007 -0000
14. 14- 0000045
J.Herring Gregory /Susan Strickland
4 -8- 013 - 018 -0000
15. 14- 0000040
J.Herring The Suenos Trust (Withdrawn)
4 -9- 005- 022 -0003
16. 14- 0000019
J.Herring Fedeli Kedlia Kai Trust (Withdrawn) 4 -7- 007 - 012 -0002
RE- SCHDULED BOARD OF REVIEW MEETING ON 02/07/2014
1. 13- 0001402
K.Hester Office of Hawaiian Affairs (2013)
1 -3- 002 - 023 -0000
2. 13- 0001403
K.Hester Office of Hawaiian Affairs (2012)
1 -3- 002 - 023 -0000
3. 13- 0001375
K.Hester Pioneer Hi -Bred International Inc.
(2011) 1 -2- 002 - 001 -0005
4. 13- 0001376
K.Hester Pioneer Hi -Bred International Inc.
(2012) 1 -2- 002 - 001 -0005
5. 13- 0001377
K.Hester Pioneer Hi -Bred International Inc.
(2013) 1 -2- 002 - 001 -0005
Mr. De Costa moved
to accept all of the County's stipulations as indicated in the Board's meeting packet. Mr.
Kyono
seconded the motion.
Motion carried 5:0
Late Filing For
1. 14- 0000017
M.Hubbard Eric Sambold
4 -8- 007 - 006 -0002
2013 Appeal
Staff explained that a
request had been received requesting this item to be deferred until appellant can schedule
to be present.
Attorney Winn explained
that under the Ordinances, people who wish
to appeal their valuation have until December
31 to
appeal for the next year or if the Real Property Division has sent out a
P -38, which is a change in the valuation,
then the person
has 30 days in which
to appeal. The Real Property Division has it on this agenda as a late filing indicating that
it was filed after
December 31, however
it is this Board's decision whether to consider
this as late or not. It is also up to the Board to determine
the request for the deferral.
Board of Review
Open Session
February 14, 2014
Page 3
SUBJECT
DISCUSSION
ACTION
Mr. De Costa requested information from Mr. Hubbard on behalf of the County before deciding whether to defer this issue or if
the Board possesses all of the facts in order to make a determination without the presence of the appellant.
Mr. Hubbard said on December 13, 2013, Mr. Sambold filed his tax appeal attempting to appeal his 2013 assessment, which he
had already paid the first half. Technically he is almost a full 365 days late according to the Ordinance.
Ms. Bekeart moved to dismiss the appeal. Mr. Kyono seconded the motion.
Mr. De Costa asked if there was any chance the appellant mistakenly wanted to file the 2014 instead of 2013. Mr. Hubbard
said Mr. Sambold also appealed 2014.
Motion carried 5:0
Complaint
Letter to Board
1. Carl Hoglund Tax Map Key: 5 -4- 013 - 011 -0000
of Review for
Attorney Winn explained in the Ordinance, Section 5A 12.7 D, the Board is responsible for providing a report regarding tax
2013
appeals to the Mayor once a year, and this particular section provides that notice of this report be given so the public can file
Assessment
complaints. These are not appeals, but just another avenue to be heard if they feel their valuation is not correct, and the
information can be included in the report if the Board so chooses. While the person can choose to come before the Board with
their complaint it does not have any effect on the person's actual valuation. Board members questioned why there was also a
stipulation form in the file.
Mr. De Costa believed following the assessment the taxpayer appealed, provided information to the County and stipulated to an
amount somewhat less than the County and is satisfied with the adjustment but wants the Board to know in order to help with
the report to the Mayor.
Mr. Hubbard had not seen the complaint but said the taxpayer did file an appeal on time and provided an appraisal with the
appeal. He purchased the property early 2013 and upon receiving the appraisal and reviewing the property the County did
propose a stipulation to which the taxpayer agreed to.
Ms. Bekeart moved to receive the complaint. Mr. K ono seconded the motion. Motion carried 5:0
Announcements
Next Meeting: Friday, March 7, 2014, 1:00 p.m.
Board of Review
Open Session
February 14, 2014
__
SUBJECT
DISCUSSION
ACTION
Adjournment
Mr. Gerardo moved to adjourn the meeting at
1:21 p.m. Mr. De Costa seconded the motion.
Motion carried 5:0
Submitted by:
Barbara Davis, Staff Support Clerk
() Approved as circulated.
O Approved with amendments. See minutes of
Reviewed and Approved by:
meeting.
Jose R. Diogo, Chair