HomeMy WebLinkAbout2015_0306_Minutes Open_APPROVEDCOUNTY OF KAUAI
Minutes of Meeting
OPEN SESSION
Approved as circulated 4/10/15
Board /Committee:
BOARD OF REVIEW
Meeting Date
March 6, 2015
Location
Mo`ikeha Building, Meeting Room 2 A/B
Start of Meeting: 1:03 p.m.
End of Meeting: 1:48 p.m.
Present
Chair Dottie Bekeart Members: Julie Caspillo, Donald Kolenda, and Russell Kyono
Also: Deputy County Attorney Adam Roversi; Boards & Commissions Staff. Support Clerk Barbara Davis; Administrator Paula
Morikami; Tax Manager Steven Hunt; COK Appraiser: Mike Hubbard
Excused
Vice -Chair Jose Diogo
Absent
SUBJECT
DISCUSSION
ACTION
Prior to the start of the meeting, Council Administrative Assistant Eddie
To enio gave the Oath of Office to reappointed Board member Russell K ono
Call To Order
Chair Bekeart called the meeting to order at 1:03
p.m. with 4 members present
Approval of
Open Session Minutes of January 9, 2015
Ms. Caspillo moved to approve the minutes as
Minutes
circulated. Mr. Kolenda seconded the motion.
Motion carried 4:0
Appeals
9. 15- 0000192 M.Hubbard Lindsay /Levi Dodd 4 -6- 019 - 011 -0000
Ms. Dodd was in attendance and presented her testimony. Mr. Hubbard was in attendance for the County and presented his
report to the Board. The Board reviewed the testimony resented in Executive Session.
1. 15- 0000196 M.Hubbard A &B Hawaii, Inc 2 -6- 003 - 070 -0000
2. 15- 0000127 M.Hubbard McBryde Sugar Company LLC 2 -7- 003 - 003 -0000
Appeals were withdrawn via letter dated February 17, 2015, no Board action required
3. 15- 0000108 M.Hubbard Comanche Properties, LLC 1 -3- 002 - 026 -0000
Ms. Caspillo moved to approve the County's stipulation of $75, 000. Mr. K ono seconded the motion. Motion carried 4: 0
4. 15- 0000111 M.Hubbard Marilyn M Faye Trust 1 -2 -015- 030 -0000
Mr. Kolenda moved to approve the County's stipulation of $185, 000. Ms. Caspillo seconded the motion. Motion carried 4: 0
5. 15- 0000114 M.Hubbard Foxcroft Family Trust 1 -7- 006 - 018 -0000
Board of Review
Open Session
March 6, 2015
Page 2
SUBJECT
DISCUSSION
ACTION
Ms.
Cas illo moved
to approve the County's stipulation of $577,500. Mr.
K ono seconded the motion. Motion
carried 4:0
6.
15- 0000004
M.Hubbard Graham /Marisa Chelius
1 -2- 013 - 031 -0000
Mr.
K ono moved to approve the County's stipulation of $1,040,000. Mr.
Kolenda seconded the motion. Motion carried 4:0
7.
15- 0000062
M.Hubbard Georges /Jillian Auberger
5 -1- 005- 108 -0002
Mr.
K ono moved to approve the County's stipulation of $783,800. Ms. Cas illo seconded the motion. Motion
carried 4:0
8.
15- 0000130
M.Hubbard Donald /Karen Uglem
2 -8- 020 - 008 -0018
Appeal
was withdrawn
via email on February 23, 2015
Validity BOR
10.
15- 0000191
Filing for 2014 Christopher D Currier (2014)
4 -4- 010 - 004 -0002
Decision
Ms.
Caspillo moved
to reject the appeal based on filling for the wrong year. Mr. Kolenda seconded the motion.
Motion
carried 4:0
Stipulation/
11.
15- 0000076
M.Hubbard McBryde Sugar Company, LLC
2 -3- 010- 010 -0000
Withdrawn
Mr.
Kolenda moved
to approve the County's stipulation of $259,400. Mr.
K ono seconded the motion. Motion
carried 4:0
12.
15- 0000115
M.Hubbard McBr. d Sugar Company, LLC
2 -1- 001 - 003 -0000
Ms.
Cas illo moved
to approve the County's stipulation o $100, 000. Mr.
Kolenda seconded the motion. Motion carried 4:0
13.
15- 0000117
M.Hubbard McBryde Sugar Company, LLC (Withdrawn) 2 -2- 001 - 007 -0000
14,
15- 0000112
M.Hubbard HMH & Sons LLC (Withdrawn)
1 -6- 005- 004 -0000
15.
15- 0000008
M.Hubbard Walter McBryde Trust (Withdrawn)
2 -3- 005- 012 -0000
16.
15- 0000009
M.Hubbard Walter McBryde Trust (Withdrawn)
2 -3- 005- 013 -0000
17.
15- 0000010
M.Hubbard Walter McBryde Trust (Withdrawn)
2 -3- 005- 020 -0000
No
Board action required.
18.
15- 0000118
M.Hubbard DJT Holdings, LLC
2 -3- 002 - 108 -0001
Mr.
Kyono moved to approve the County's stipulation of $165,200. Mr. Kolenda seconded the motion. Motion
carried 4:0
19.
15- 0000119
M.Hubbard DJT Holdings, LLC
2 -3- 002 - 108 -0002
20.
15- 0000120
M.Hubbard DJT Holdings, LLC
2 -3- 002 - 108 -0003
Board of Review
Open Session
March 6, 2015
Page 3
SUBJECT
DISCUSSION
ACTION
21. 15- 0000121 M.Hubbard DJT Holdings, LLC 2 -3- 002 - 111 -0002
22, 15- 0000122 M.Hubbard DJT Holdings, LLC 2 -3- 002 - 111 -0003
Mr. Kyono moved to approve the County's stipulation of $165,200 for each of items 19, 20, 21, and 22. Ms. Caspillo seconded
the motion. Motion carried 4:0
23. 15- 0000186 M.Hubbard Teresa Tico 5 -8- 009 - 057 -0000
Mr. Kolenda moved to approve the County's stipulation of $2,662,700. Ms. Caspillo seconded the motion. Motion carried 4:0
Mr. Kolenda amended his motion to include changing the Use Tax Classification to Commercialized Home Use with the
$180, 000 exemption to achieve the net taxable amount of $2,662,700. Ms. Caspillo seconded the amended motion. Motion
carried 4:0
24. 15- 0000107 M.Hubbard Schwartz -Berry Trust 1 -3- 005- 044 -0001
Ms. Caspillo moved to approve the County's stipulation of $678,600. Mr. Kyono seconded the motion. Motion carried 4:0
25. 15- 0000005 M.Hubbard Ann Wooton 1 -3- 002 - 025 -0000
Mr. Kolenda moved to approve the County's stipulation to change the Use Tax Classification to Homestead. Mr. Kyono
seconded the motion. Motion carried 4:0
26. 15- 0000073 M.Hubbard Jaroslav Volny 5 -8- 011 - 001 -0000
Mr. Kyono moved to receive the County's stipulation of $285, 000. Ms. Caspillo seconded the motion. Motion carried 4: 0
27. 15- 0000030 M.Hubbard Yutaka Arakaki 2 -3- 006 - 008 -0001
Mr. Kyono recused himself on this item. Mr. Kolenda moved to approve the County's stipulation of $768, 000. Ms. Caspillo
seconded the motion. Motion carried 3:0
2015 BOR
Mr. Hunt explained there is an annual Board of Review Conference which is typically held on Oahu primarily as information
Conference
for all State of Hawaii Boards as well as corporation counsel. They discuss issues related to appeals, State laws, situations
they have faced that may be unique to specific counties and talk through what your roles are and what is anticipated. Mr. Hunt
said he has gained a lot of knowledge from these conferences and it is a good time to meet others in the same role for
networking.
Board of Review
Open Session
March 6, 2015
MGM
SUBJECT
DISCUSSION
ACTION
The event is scheduled Friday, May 29, 2015 at NICO's Pier 38, and the Boards and Commission's Office has funding in its
budget for this conference for those wishing to attend. Board members are being asked to suggest specific questions or topics
they wish considered for the agenda. Mr. Hunt will check on the deadline for the conference registration and advise back.
Announcements
Next Meeting: Friday, April 10, 2015 — 1:00 p.m.
Executive
Chair Bekeart read the Hawai `i Revised Statutes
Session
as outlined on the agenda. Ms. Caspillo moved
to go into Executive Session at 1:42 p.m. Mr.
Kolenda seconded the motion. Motion carried
4:0
Return to Open
The meeting resumed in Open Session at 1:46 p.m.
Session
Ratify Board of Review actions taken in Executive Session for appeals
shown on the attached listing and make those decisions public.
Mr. Kolenda so moved. Mr. Kyono seconded the
motion. Motion carried 4: 0
10. 15- 0000192 M.Hubbard Lindsay /Levi Dodd 4 -6- 019 - 011 -0000
Ms. Caspillo moved to reject the appeal. Mr. Kolenda seconded the motion. Motion carried 4.-0
Adjournment
Chair Bekeart adjourned the meeting at 1:48
p.m.
Submitted by:
Barbara Davis, Staff Support Clerk
() Approved as circulated.
O Approved with amendments. See minutes of
Reviewed and Approved by:
meeting.
Dottie Bekeart, Chair