§246-12.2  Conditions precedent to special
assessment of land as golf course.  In order to qualify in having land
assessed in valuation as a golf course the owner of any parcel of land desiring
or presently using the owner's land for a golf course shall as a condition
precedent qualify as follows:



(1)  Dedication of land.



(A)  The owner of any parcel of land for a golf
course shall petition the director of taxation and declare in the owner's
petition that the owner will dedicate the owner's parcel of land for a golf
course.



(B)  The approval by the director of taxation
of the petition to dedicate the land shall constitute a forfeiture on the part
of the owner of any right to change the use of the land for a minimum period of
ten years, automatically renewable indefinitely, subject to cancellation by
either the owner or the director of taxation upon five years' notice at any
time.



(C)  The failure of the owner to observe the
restrictions on the use of the owner's land to that of a golf course shall
cancel the special tax assessment privilege retroactive to the date of the
dedication but not more than ten years prior to the tax year in which the
exemption is disallowed; and all differences in the amount of taxes that were
paid and those that would have been due from assessment in the higher use shall
be payable with a six per cent a year penalty from the respective dates that
these payments would have been due.  Failure to observe the restrictions on the
use means failure for a period of over twelve consecutive months to use the
land in that manner requested in the petition as a golf course by the overt act
of changing the use for any period.  Nothing in this paragraph shall preclude
the State from pursuing any other remedy to enforce the covenant on the use of
the land as a golf course.



(D)  The director of taxation shall prescribe
the form of the petition.  The petition shall be filed by September 1 of
any calendar year and shall be approved or disapproved by December 15 of
such year.  If approved, the assessment based upon the use requested in the
dedication shall be effective on January 1 of the succeeding year.



(E)  The owner may appeal any disapproved
petition as in the case of an appeal from an assessment.



(F)  The term "owner" as used in this
section includes lessees of real property whose lease term extends at least ten
years effective from the date of the petition.



(G)  The amount of additional taxes due and
owing where the owner has failed to observe the restriction on the use shall
attach to the property as a paramount lien in favor of the State of Hawaii, as
provided in section 246-55.



(2)  Covenant not to engage in discrimination.  The
owner shall covenant in the owner's petition with the director of taxation that
the owner will not discriminate against any individual in the use of the golf
course facilities because of the individual's race, sex, religion, color or
ancestry. [L 1969, c 150, pt of §1; am L 1970, c 29, §1; am L 1975, c 157, §6;
gen ch 1985]