Definitions for this chapter

Wherever used in this Chapter:shall mean the Director of Finance of the County of Kaua'i or the authorized subordinate of the Director.means land either stocked with trees at a crown density of at least 10% or covered with shrubs to a crown density of at least 50%, with at least 50% of the stock of trees or shrubs being of a species indigenous to Hawai'i. Indigenous means trees or shrubs that became established or evolved in the Hawaiian Islands without the aid of human hands.for purposes of assigning a real property tax rate classification under Section 5A-6.4(a)(8) (Owner-Occupied) or (a)(10) (Owner-Occupied Mixed-Use), or considering an exemption under Section 5A-11.4 (Homes), 5A-11A.1 (Long-Term Affordable Rental), or 5A-11.29 (Kuleana Land),may include:A family member of any owner listed on the title of the property who died intestate where no owner listed on the title is living; orA family member of a person who may have a potential claim to the property where the Director determines that no property owner of record has been established.provided that, for purposes of this definition:Spouse;Child or descendant of a child;Sibling or descendant of a sibling;Parent or ancestor of a parent;Sibling of the person's parent; orSiblings-in-law, parents-in-law, or other in-law relationships similar to those listed in (B)-(E).A trust may be considered an owner where a settlor, trustee, or beneficiary is a "family member" as defined in Subsection (b)(1).A corporation, limited liability company, partnership, or other business entity shall not be considered an owner.Use of this definition of owner requires re-application every three years.Use of this definition of owner requires that the family member applicant satisfy all criteria of the respective application, and Section 5A-11.29 in particular requires that the family member applicant be a lineal descendant of the person(s) that received the original title to the kuleana land.This definition of owner does not affect other definitions of owner (including but not limited to Section 5A-7.1) and is only intended to facilitate payment of real property taxes and is not meant to serve as proof of ownership for other purposes.shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.shall mean and include all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture which is erected on or affixed to such land, building structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops. The temporal division of any interest in real property shall not, in and of itself, affect its status as real property.shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.means any person who owns a time share interest.means land which is physically incapable of being put to any agricultural use, such as gulches, mountains or pali, eroded bedrock, or rocky, hilly, or barren land.