Other Exemptions

Exemptions from real property taxes as set forth in Chapter 53, Chapter 183, and Chapter 234, Hawai'i Revised Statutes, and in Section 208 of the Hawaiian Homes Commission Act, 1920, and which were enacted prior to November 7, 1978, shall remain in effect and be recognized by the County in its administration of the real property tax system; provided, that real property leased under homestead and not general leases pursuant to the authority granted the Department of Hawaiian Home Lands by Section 207 of the Hawaiian Homes Commission Act, 1920, shall be exempt from real property taxes, the seven year limitation on the exemption afforded by Section 208 of the Hawaiian Homes Commission Act, 1920, notwithstanding. Any exemption from real property taxation granted by HRS Chapter 239 shall be of no force and effect.If State legislation is enacted requiring a public utility under Hawai'i Revised Statutes Chapter 239 to pay a tax to the County of at least 1.885% upon the gross income of the public utility's business within the County, commencing with payments in July 2001, then, notwithstanding any provision in K.C.C. Chapter 5A to the contrary including, but not limited to, K.C.C. Sec. , the County exemption from real property taxes for a public utility under Hawai'i Revised Statutes Chapter 239, as this exemption was codified in K.C.C. Sec. on August 1, 2000, shall be reinstated retroactive to January 1, 2001.If reinstated, this exemption shall be construed and applied in conjunction with Hawai'i Revised Statutes Sec. 239-3, as Hawai'i Revised Statutes Sec. 239-3 was codified on August 1, 2000; provided that the exemption shall be limited to real property used by the public utility in its public utility business. For the 2001-2002 tax year only, a public utility shall apply for an exemption no later than 45 calendar days after the enactment of legislation requiring a public utility under Hawai'i Revised Statutes Chapter 239 to pay a tax to the County of at least 1.885% upon the gross income of the public utility's business within the County, commencing with payments in July 2001. After the 2001-2002 tax year, such claims for exemption shall be filed by the deadline specified in Hawai'i Revised Statutes Sec. 239-3, as codified on August 1, 2000.As used within this Sec. 5A-11.23, "public utility" has the meaning ascribed to it in Hawai'i Revised Statutes Sec. 269-1, except airlines, motor carriers, common carriers by water, and contract carriers subject to taxation under Hawai'i Revised Statutes Sec. 239-6.