§246-12.2  Conditions precedent to specialassessment of land as golf course.  In order to qualify in having landassessed in valuation as a golf course the owner of any parcel of land desiringor presently using the owner's land for a golf course shall as a conditionprecedent qualify as follows:

(1)  Dedication of land.

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

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

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

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

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

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

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

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