REPORT TITLE:
Comm Land Fund/Conveyance Tax


DESCRIPTION:
Authorizes county creation of community lands and open space
acquisition fund and establishment of county conveyance tax
surcharge to fund it.  Authorizes director of taxation to
administer surcharge and to return revenues to the county in
which tax was levied.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
HOUSE OF REPRESENTATIVES                H.B. NO.394        
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO PUBLIC LANDS.
 


BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  In order to preserve Hawaii's environment,
 
 2 quality of life, and attractiveness as a visitor destination, the
 
 3 legislature finds that a fund should be established and expended
 
 4 by counties to purchase land and open space for permanent public
 
 5 recreational and preservational use.  
 
 6      The purpose of this Act is to enable the respective counties
 
 7 to create a community lands and open space acquisition fund to be
 
 8 funded by revenues from a conveyance tax surcharge.
 
 9      SECTION 2.  Chapter 247, Hawaii Revised Statutes, is amended
 
10 by adding a new section to be appropriately designated and to
 
11 read as follows:
 
12      "§247-     Conveyance tax surcharge; community lands and
 
13 open space acquisition fund.  (a)  Each county may establish by
 
14 ordinance, at any time, a conveyance tax surcharge not to exceed
 
15 $     per $100 of the actual and full consideration, described in
 
16 section 247-2.  Any conveyance tax surcharge established by a
 
17 county shall take effect on the date specified by the county
 
18 ordinance; provided that the effective date may not be less than
 
19 three months after the date of adoption of the county ordinance
 

 
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 1 establishing the surcharge.  No ordinance shall be adopted until
 
 2 the county has conducted a public hearing on the proposed
 
 3 ordinance.  Notice of the public hearing shall be published in a
 
 4 newspaper of general circulation within the county at least twice
 
 5 within a period of thirty days immediately preceding the date of
 
 6 the hearing.
 
 7      (b)  Each county shall notify the director of taxation
 
 8 within ten days after the county has adopted a conveyance tax
 
 9 surcharge ordinance, and the director of taxation shall levy,
 
10 assess, collect, and otherwise administer the conveyance tax
 
11 surcharge.  The director of taxation shall return to each county
 
12 the proceeds of the conveyance tax surcharge resulting from taxes
 
13 levied in that county, less any collection costs incurred by the
 
14 State.
 
15      (c)  The conveyance tax surcharges received from the State
 
16 by each county shall be used for the sole purpose of funding a
 
17 community lands and open space acquisition fund.  The fund, and
 
18 the means of administering it, shall be established by the county
 
19 in the enabling ordinance.  The revenues in the fund shall only
 
20 be used for the purposes of acquiring a fee simple or any other
 
21 interest in lands, which shall be used for public parks, public
 
22 recreation, open space preservation, or public shoreline access."
 
23      SECTION 3.  New statutory material is underscored.
 

 
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                                     H.B. NO.394        
                                                        
                                                        

 
 1      SECTION 4.  This Act shall take effect upon its approval.
 
 2 
 
 3                              INTRODUCED BY:______________________