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

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

The director shall make a finding as to whetherthe use to which such land will be dedicated has a benefit to the public atleast equal to the value of the real property taxes for such land.  Suchfinding shall be measured by the cost of improvements, the continuingmaintenance thereof, and such other factors as the director may deempertinent.  If the director finds that the public benefit is at least equal tothe value of real property taxes for such land, the director shall approve thepetition and declare such land to be dedicated land.

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

(d)  Failure of the owner to observe therestrictions on the use, improvement, and maintenance of the owner's land shallcancel the special tax exemption privilege retroactive to the date of theoriginal dedication, and all differences in the amount of taxes that were paidand those that would have been due from the assessment of the tax exemptedportion of the owner's land shall be payable together with interest of five percent 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 ofover twelve consecutive months to use, improve, and maintain the land in themanner requested in the petition or any overt act changing the use for anyperiod.  Nothing in this paragraph shall preclude the State from pursuing anyother remedy to enforce the covenant on the use of the land. (e)  Thedirector shall prescribe the form of the petition.  The petition shall be filedwith the director by September 1 of any calendar year and shall beapproved or disapproved by December 15 of such year.  If approved, theexemption based upon the use requested in the dedication shall be effectiveJanuary 1, next.

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

(g)  The director shall make and adoptnecessary rules and regulations including such rules and regulations governingminimum areas which may be dedicated for the improvement and maintenance ofsuch areas.

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

"Open spaces" means lands which areopen to the public for pedestrian use and momentary repose, relaxation, andcontemplation.

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

"Owner" includes lessees of realproperty whose lease term extends at least ten years from the date of thepetition. [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]