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Home My WebLink About2016_0902_Minutes Open_APPROVED COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated 10/14/16 Board/Committee: BOARD OF REVIEW Meeting Date September 2, 2016 Location Mo‘ikeha Building, Meeting Room 2 A/B Start of Meeting: 1:04 p.m. End of Meeting: 2:09 p.m. Present Chair Jose Diogo. Members: Julie Caspillo, and Russell Kyono Also: Deputy County Attorneys Sinclair Salas-Ferguson and Mark Bradbury; Boards & Commissions Staff: Support Clerks Barbara Davis and Darcie Agaran; Deputy Director of Finance Sally Motta; Tax Manager Steven Hunt; COK Appraiser: Mike Hubbard Excused Vice-Chair Dorothy Bekeart. Member Donald Kolenda Absent SUBJECT DISCUSSION ACTION Call To Order Chair Diogo called the meeting to order at 1:04 p.m. with 3 members present which constitutes a quorum. Approval of Minutes a. Open Session Minutes of August 5, 2016 Mr. Kyono moved to approve the minutes as circulated. Ms. Caspillo seconded the motion. Motion carried 3:0 Validity BOR Decision 13. 16-0001607 S.Hunt Bomun Bock-Chung 5-8-006-016-0002 Ray Songtree, Trustee, was present and presented his testimony to the Board. Steve Hunt was present on behalf of the County of Kaua‘i. The Board reviewed the testimony presented in Executive Session. Appeals 2. 16-0001526 S.Hunt F.K. Davis (2013) 1-3-001-106-0000 3. 16-0001527 S.Hunt F.K. Davis (2014) 1-3-001-106-0000 4. 16-0001528 S.Hunt F.K. Davis (2015) 1-3-001-106-0000 5. 16-0001628 S.Hunt F.K. Davis (2016) 1-3-001-106-0000 Ken Davis was present and presented his testimony to the Board. Steve Hunt was present on behalf of the County of Kaua‘i and presented his report to the Board. The Board reviewed the testimony in Executive Session. 1. 16-0001488 D.Ventura Wine of Kaua'i LLC (2013) 1-2-002-001-0008 Board of Review Open Session September 2, 2016 Page 2 SUBJECT DISCUSSION ACTION Ms. Caspillo moved to approve the County’s stipulation of $47,700. Mr. Kyono seconded the motion. Motion carried 3:0 6. 16-0001606 S.Hunt Palmer W Hafdahl Rev Trust 3-3-016-042-0000 There was no one present on behalf of the appellant nor was there any testimony provided by the appellant. Steve Hunt was present on behalf of the County of Kaua‘i and presented his report to the Board. Mr. Kyono moved to uphold the County’s amended Use Tax Classification of Commercialized Home Use. Ms. Caspillo seconded the motion. Motion carried 3:0 7. 15-0000177 M.Hubbard Yellow Hale, LLC 2-8-014-032-0000 There was no one present on behalf of the appellant and no testimony was provided to the Board. Mike Hubbard was present on behalf of the County of Kaua‘i and presented his report to the Board. Ms. Caspillo moved to approve the County’s assessed value of $11,200,000 and to clarify the Use Tax Classification of Residential for the year 2015. Mr. Kyono seconded the motion. Motion carried 3:0 8. 16-0000113 M.Hubbard Yellow Hale, LLC 2-8-014-032-0000 There was no one present on behalf of the appellant and no testimony was provided to the Board. Mike Hubbard was present on behalf of the County of Kaua‘i and presented his report to the Board. Ms. Caspillo moved to approve the County’s assessed value of $11,200,000 and to clarify the Use Tax Classification of Residential for the year 2016. Mr. Kyono seconded the motion. Motion carried 3:0 9. 15-0000178 M.Hubbard Yellow Hale, LLC 2-8-014-041-0000 Ms. Caspillo moved to approve the County’s adjustment of the assessed value to $514,000 for the year 2015. Mr. Kyono seconded the motion. Motion carried 3:0 10. 16-0000114 M.Hubbard Yellow Hale, LLC 2-8-014-041-0000 Ms. Caspillo moved to approve the County’s adjustment of the assessed value to $514,000 for the year 2016. Mr. Kyono seconded the motion. Motion carried 3:0 Board of Review Open Session September 2, 2016 Page 3 SUBJECT DISCUSSION ACTION 11. 16-0000020 M.Hubbard Earl S.P. Smith 5-8-008-040-0000 Chair Diogo stated his recusal on this appeal which left the Board without a quorum so the appeal was deferred to the October 7, 2016 meeting. Validity BOR Decision 12. 16-0001053 S.Hunt Charles/Coral Miles (2013) 5-4-008-018-0000 There was no one present on behalf of the appellant. Steve Hunt was present for the County of Kaua‘i and provided testimony to the Board. Mr. Kyono moved to deny the validity of the appeal based on the untimely filing of the appeal. Ms. Caspillo seconded the motion. Motion carried 3:0Stipulation / Withdrawn 14. 15-0000133 M.Hubbard Līhu'e Industrial Development Co. 3-6-012-005-0000 Ms. Caspillo moved to approve the County’s stipulation of $2,287,500. Mr. Kyono seconded the motion. Motion carried 3:0 15. 16-0000022 M.Hubbard Pieter S Myers 5-9-003-046-0000 Ms. Caspillo moved to approve the County’s stipulation of $3,900,000. Mr. Kyono seconded the motion. Motion carried 3:0Executive Session After reading the HRS provision, Ms. Caspillo moved that the Board go into Executive Session at 1:55 p.m. Mr. Kyono seconded the motion. Motion carried 3:0 Return to Open Session Ratify Board of Review actions taken in Executive Session for appeals shown on the attached listing and make those decisions public The meeting resumed in Open Session at 2:07 p.m. Ms. Caspillo moved to ratify the Board’s actions taken in Executive Session on the appeals reviewed and to make those decisions public. Mr. Kyono seconded the motion. Motion carried 3:0 Appeals 2. 16-0001526 S.Hunt F.K. Davis (2013) 1-3-001-106-0000 3. 16-0001527 S.Hunt F.K. Davis (2014) 1-3-001-106-0000 4. 16-0001528 S.Hunt F.K. Davis (2015) 1-3-001-106-0000 Board of Review Open Session September 2, 2016 Page 4 SUBJECT DISCUSSION ACTION Mr. Kyono moved to remove the homeowner’s exemption and reset the Use Tax Classification to Residential for appeals 16-1526 (2013), 16-1527 (20014), and 16-1528 (2015). Ms. Caspillo seconded the motion. Motion carried 3:0 5. 16-0001628 S.Hunt F.K. Davis (2016) 1-3-001-106-0000 Mr. Kyono moved to grant half of the home exemption in the amount of $90,000 and reinstate the Homestead Use Tax Classification. Ms. Caspillo seconded the motion. Motion carried 3:0 13. 16-0001607 S.Hunt Bomun Bock-Chung 5-8-006-016-0002 Ms. Caspillo moved to uphold the County’s decision and deny the validity of the appeal based on untimely filing. Mr. Kyono seconded the motion. Motion carried 3:0Adjournment Mr. Kyono moved to adjourn the meeting at 2:09 p.m. Ms. Caspillo seconded the motion. Motion carried 3:0 Submitted by: __________________________________ Reviewed and Approved by: _________________________________________ Barbara Davis, Staff Support Clerk Jose Diogo, Chair ( ) Approved as circulated. ( ) Approved with amendments. See minutes of ___________ meeting.