Brief Session Description

The presentation and paper address the assessment, appraisal and valuation methods for wind farm assets, as well as the legislative, legal definitions and determinations currently disputed by the island of Maui’s wind farm operators as real property taxpaying entities. The County of Maui's constitutional and legislative real property tax function have historically been contested through valuation appeals by the taxpayers. The dispute made its way up to the Supreme Court of Hawai'i, where it is currently under review after oral arguments were presented in December of 2019.

Presentation Category

Legal and Legislative

Audience Expertise

Intermediate (Ideal for the participant with a general knowledge within the areas covered.)

Location

Peller Estates A

Start Date

9-11-2019 2:15 PM

End Date

9-11-2019 3:15 PM

Moderator Name

Cecil Jackson

Apendium Knowledge Area

Working with the Legal Framework

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Sep 11th, 2:15 PM Sep 11th, 3:15 PM

Appraisal, Valuation, Legislative and Legal Assessment of Hawai'i Wind Farms

Peller Estates A

The presentation and paper address the assessment, appraisal and valuation methods for wind farm assets, as well as the legislative, legal definitions and determinations currently disputed by the island of Maui’s wind farm operators as real property taxpaying entities. The County of Maui's constitutional and legislative real property tax function have historically been contested through valuation appeals by the taxpayers. The dispute made its way up to the Supreme Court of Hawai'i, where it is currently under review after oral arguments were presented in December of 2019.