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HomeMy WebLinkAbout2017_1006_BOR-OS Minutes ApprovedCOUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated on 12/1/17 Board/Committee: BOARD OF REVIEW Meeting Date October 6, 2017 Location Mo‘ikeha Building, Liquor Conference Room 3 Start of Meeting: 1:01 p.m. End of Meeting: 2:22 p.m. Present Chair Dorothy Bekeart. Vice-Chair Julie Caspillo. Member: Christopher White Also: Office of the County Attorney: Deputy County Attorney Mark Bradbury; Boards & Commissions Staff: Administrator Paula M. Morikami, Support Clerk Darcie Agaran; Deputy Director of Finance Sally Motta; Tax Manager Steven Hunt; COK Appraisers: Craig Arzadon, Mike Hubbard, Damien Ventura Excused Members: Craig De Costa and Donald Kolenda Absent SUBJECT DISCUSSION ACTION Call To Order Chair Bekeart called the meeting to order at 1:01 p.m. with 3 members present which constituted a quorum. Approval of Minutes a. Open Session Minutes of August 11, 2017 Ms. Caspillo moved to approve the minutes of August 11, 2017. Mr. White seconded the motion. Motion carried 3:0 Appeals 2. 17-0000026 D. Ventura John W/Mary E Herring 4-4-007-008-0004 Mr. John Herring was in attendance. He requested a procedural motion to add/check Box No. 4, “Illegal or unconstitutional methods used to arrive at the assessment”, as one of his grounds of objection. Subsequent to filing his appeal, Mr. Herring stated that he received a letter from Damien Ventura stating that his property fell under Ordinance No. 997, which he was not aware of at the time he filed his appeal. He acknowledged that the Board could not make that determination, but he was requesting for that box to be checked for the reason that he may take the appeal to State Court to challenge Ordinance No. 997. Mr. Herring presented his testimony to the Board. Chair Bekeart read the Board’s Rule 5.4 which states, “Any notice of appeal may be amended at any time prior to the board’s decision, provided the amendment (a) does not substantially change the dispute or (b) does not lower the valuation claimed.” She noted that Mr. Herring was not lowering the valuation. Chair Bekeart asked if the Board had the jurisdiction to decide whether Mr. Herring’s request met requirement (a) to which Deputy County Attorney Mark Bradbury replied yes, but it was not the Board’s jurisdiction to decide the underlying constitutional issue that was raised. For the record, Chair Bekeart noted that the Board would take Mr. Herring’s request to amend his grounds of objection to Board of Review Open Session October 6, 2017 Page 2 SUBJECT DISCUSSION ACTION include Box No. 4, “Illegal or unconstitutional methods used to arrive at the assessment”, under consideration along with the rest of the appeal when they deliberate and that he would be informed of their decision in writing. Mr. Ventura was in attendance for the County and presented his testimony to the Board. The Board reviewed the testimony presented in Executive Session. 1. 17-0000061 D.Ventura Dennis Esaki etal 3-2-007-009-0000 Ms. Caspillo moved to approve the County’s stipulation for an assessment total and net taxable of $71,600. Mr. White seconded the motion. Motion carried 3:0 3. 17-0000021 D.Ventura William G Lucey 4-6-007-084-0002 Appeal withdrawn; no Board action required Stipulation / Withdrawn 4. 15-0000125 M.Hubbard Tomick Trust (2015) 2-6-011-019-0000 Ms. Caspillo moved to approve the County’s stipulation for a total market value, total assessed value, and a net taxable value of $2,600,000. Mr. White seconded the motion. Motion carried 3:0 5. 17-0000457 M.Hubbard Lois Drake (2014) 2-8-020-003-0078 Ms. Caspillo moved to approve the County’s stipulation for a total market value and total assessed value of $1,319,800 less an exemption of $180,000 for a net taxable value of $1,139,800 with a change in the Tax Classification to Homestead. Mr. White seconded the motion. Motion carried 3:0 6. 17-0000459 M.Hubbard Lois Drake (2015) 2-8-020-003-0078 Ms. Caspillo moved to approve the County’s stipulation for a total market value and total assessed value of $1,359,000 less an exemption of $180,000 for a net taxable value of $1,179,000 with a change in Tax Classification to Homestead. Mr. White seconded the motion. Motion carried 3:0 7. 17-0000460 M.Hubbard Lois Drake (2016) Withdrawn 2-8-020-003-0078 Appeal withdrawn; no Board action required 8. 15-0000132 M.Hubbard John T Waterhouse Trust Share No. 1 (2015) 3-1-001-003-0000 Board of Review Open Session October 6, 2017 Page 3 SUBJECT DISCUSSION ACTION 9. 16-0000122 M.Hubbard John T Waterhouse Trust Share No. 1 (2016) 3-1-001-003-0000 10. 17-0000034 M.Hubbard John T Waterhouse Trust Share No. 1 3-1-001-003-0000 Chair Bekeart deferred Appeal Nos. 15-132, 16-122, and 17-034 to the November meeting. 11. 15-0000040 M.Hubbard Eric Sambold Withdrawn 4-8-007-006-0002 Appeal withdrawn; no Board action required Validity Determination 12. 17-0000736 C.Arzadon Gilbert Baughn 4-6-041-049-0000 There was no one present on behalf of the appellant. Mr. Craig Arzadon was in attendance for the County. Ms. Caspillo moved to deny the validity of the appeal due to untimely filing. Mr. White seconded the motion. Motion carried 3:0 Announcements Next Meeting: Friday, November 3, 2017 – 1:00 p.m. Executive Session After reading the HRS provision, Ms. Caspillo moved that the Board go into Executive Session at 2:08 p.m. Mr. White 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 2:21 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. White seconded the motion. Motion carried 3:0 Appeals 2. 17-0000026 D.Ventura John W/Mary E Herring 4-4-007-008-0004 Ms. Caspillo moved to sustain the market value of $667,500 and to change the assessed value to $667,500. Mr. White seconded the motion. Motion carried 3:0 Ms. Caspillo moved to add Box No. 4 as one of the appellant’s grounds for objection. Mr. White seconded the motion. Motion carried 3:0 Adjournment Chair Bekeart adjourned the meeting at 2:22 Board of Review Open Session October 6, 2017 Page 4 SUBJECT DISCUSSION ACTION p.m. Submitted by: __________________________________ Reviewed and Approved by: _________________________________________ Darcie Agaran, Staff Support Clerk Dorothy R. Bekeart, Chair ( X ) Approved as circulated. ( ) Approved with amendments. See minutes of ___________ meeting.