Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Second State Legislature

Regular Session of 2003

State of Hawaii

Sir:

Your Committee on Water, Land Use, and Hawaiian Affairs, to which was referred H.B. No. 104 entitled:

begs leave to report as follows:

The purpose of this bill is to encourage the protection, management, and expansion of native forests by defining "native forests" for county taxation purposes. This bill recognizes the public benefits of native forests by ensuring that these forested lands, if dedicated for this purpose, will be taxed at the lowest agricultural rate.

The Hawaii Forest Industry Association testified in support of this measure. The Department of Land and Natural Resources offered comments.

This bill will enable the counties to recognize the public benefits of native forests through their property tax policies.

Your Committee has amended this bill by:

As affirmed by the record of votes of the members of your Committee on Water, Land Use, and Hawaiian Affairs that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 104, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 104, H.D. 1, and be referred to the Committee on Finance.