SCOTT K.

TERUYA
Administrator

GERY MADRIAGA
Assistant Administrator

COUNTY OF MAUI
DEPARTMENT OF FINANCE
REAL PROPERTY TAX DIVISION
70 E. KAAHUMANU AVENUE, SUITE A-16, KAHULUI, MAUI, HAWAII 96732-2196
Assessment: (808) 270-7297 | Billing and Collection: (808) 270-7697 | Fax: (808) 270-7884
www.mauipropertytax.com

October 26, 2010

SUBJECT: ANNUAL CONDOMINIUM ASSOCIATION REPORT FOR THE

CLASSIFICATION OF CONDOMINIUMS BASED UPON ACTUAL
USE (MAUI COUNTY CODE 3.48.305 C)

Regarding: PROJECT NAME:

To Whom It May Concern:

In September 2010, the Council of the County of Maui passed Bill 53 to

require condominium associations to file an annual report listing how owners are
using their units in order to determine their real property tax classification. The
original bill would have classified units according to their “highest and best” legal
use, determined by the underlying zoning of the land.

The bill was revised after condominium unit owners expressed their
concerns and homeowner associations offered a compromise in which each
condominium association or any entity filing a condominium property regime shall
file an annual report of how each unit was being used during the course of a
calendar year.

Therefore, pursuant to Maui County Code 3.48.305 Section C recently

amended by ordinance no. 3766:
(http://co.maui.hi.us/documents/County%20Clerks/Ordinances/3700%20-%2037XX/Ord%203766.PDF),
all condominium associations shall file an annual report declaring the use of all
units within their project, before December 1 of each calendar year. This
notification has been sent to the designated AOAO contact person and the
management company, if applicable. Enclosed for your convenience is a
Condominium AOAO Declaration form for your project.

1
 Associations are encouraged to submit electronic copies of the declaration
in Microsoft Excel or Works by email attachment to maui.rptaoao@co.maui.hi.us.
An Excel version of this declaration can be obtained at the County of Maui
website at http://co.maui.hi.us/index.aspx?NID=1032 and then by clicking AOAO
Condominium Declaration Forms under the Real Property Tax Information
heading.

An informational session will be held on Monday, November 8, 2010 at

10:00 am at the Maui Mall, 70 E. Kaahumanu Ave, Unit A-18 (located next to the
DMV office) to answer questions and provide any assistance.

Please note that failure to submit the annual Condominium AOAO

Declaration report by December 1 may result in units within the project being
classified according to their “highest and best” legal use. The director of finance
may, after investigation, re-classify and re-assess any unit in a condominium
project found to be in violation of the owner’s certification of actual use.

If you have questions, please contact the Property Technical Section at

the Real Property Tax Division at (808) 270-7297.

Sincerely,

Scott K. Teruya
Administrator

Enc: Condominium AOAO declaration for the above referenced project.

xc: Honorable Joseph Pontanilla

Kalbert K. Young, Director of Finance