§246-34  Exemption, dedicated lands in urban
districts.  (a)  Portions of taxable real property which are dedicated and
approved by the director of taxation as provided for by this section shall be
exempted in determining and assessing the value of such taxable real property.



(b)  Any owner of taxable real property in an
urban district desiring to dedicate a portion or portions thereof for
landscaping, open spaces, public recreation, and other similar uses shall
petition the director of taxation stating the exact area of the land to be
dedicated and that the land is not within the setback and open space
requirements of applicable zoning and building code laws and ordinances, and
that the land shall be used, improved, and maintained in accordance with and for
the sole purpose for which it was dedicated, except that land within a historic
district may be so dedicated without regard to the setback and open space
requirements of applicable zoning and building code laws and ordinances.



The director shall make a finding as to whether
the use to which such land will be dedicated has a benefit to the public at
least equal to the value of the real property taxes for such land.  Such
finding shall be measured by the cost of improvements, the continuing
maintenance thereof, and such other factors as the director may deem
pertinent.  If the director finds that the public benefit is at least equal to
the value of real property taxes for such land, the director shall approve the
petition and declare such land to be dedicated land.



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



(d)  Failure of the owner to observe the
restrictions on the use, improvement, and maintenance of the owner's land shall
cancel the special tax exemption privilege retroactive to the date of the
original dedication, and all differences in the amount of taxes that were paid
and those that would have been due from the assessment of the tax exempted
portion of the owner's land shall be payable together with interest of five per
cent a year 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, improve, and maintain the land in the
manner requested in the petition or any overt act 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. (e)  The
director shall prescribe the form of the petition.  The petition shall be filed
with the director by September 1 of any calendar year and shall be
approved or disapproved by December 15 of such year.  If approved, the
exemption based upon the use requested in the dedication shall be effective
January 1, next.



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



(g)  The director shall make and adopt
necessary rules and regulations including such rules and regulations governing
minimum areas which may be dedicated for the improvement and maintenance of
such areas.



(h)  "Landscaping" means lands which
are improved by landscape architecture, cultivated plantings, or gardening.



"Open spaces" means lands which are
open to the public for pedestrian use and momentary repose, relaxation, and
contemplation.



"Public recreation" refers to lands
which may be used by the public as parks, playgrounds, historical sites, camp
grounds, wildlife refuges, scenic sites, and other similar uses.



"Owner" includes lessees of real
property whose lease term extends at least ten years from the date of the
petition. [L 1965, c 201, §13; Supp, §128-21.5; am L 1967, c 296, §1; HRS
§246-34; am L 1969, c 170, §15; am L 1975, c 157, §15; gen ch 1985]