This workshop was presented at the 2019 IAAO Annual Conference.
Abstract:
The presentation and paper address the assessment, appraisal and valuation methods for wind farm assets, as well as the legislative, legal definitions and determinations currently disputed by the island of Maui’s wind farm operators as real property taxpaying entities. The County of Maui's constitutional and legislative real property tax function have historically been contested through valuation appeals by the taxpayers. The dispute made its way up to the Supreme Court of Hawai'i, where it is currently under review after oral arguments were presented in December of 2019.