We just returned from our 2-week stay at WKOV-N and attended the Elite reception they hold monthly. At the reception, Ryan Nobriga (GM) made reference to this 30-minute tv show that aired in November that discusses the issue at length:
https://www.tfhawaii.org/wordpress/...eal-of-ocean-resort-villas-community-matters/.
It's a bit dry and long, so in a nutshell, here's a recap (the show is Think Tech Hawaii and the host is interviewing the head of the Tax Foundation of Hawaii, an independent non-governmental advocacy group, whose opinions I'm referring to here): the separate tax classification was likely legal but the retroactive assessment was likely not. Maui County violated Ocean Resort Villa's constitutional rights by targeting ORV (and ORV
only, as when others learned of the penalty and proactively contacted the county were told that is was just ORV being punished for having the gall to take the county to court) with the 10 million we had to pay in 30 days for which we were billed the special assessment. The judge is most displeased with the County's actions. The judge can, and likely will, assess punitive damages to the County if the County loses its appeal. While the County's appeal is under review by the state court, both sides are in settlement talks.
For the record, we're very happy with our purchases and it won't be a hardship top continue to pay the maintenance fees and taxes or if we never receive and money back. I understand the County needs the money, but it's pretty clear they overstepped their authority here. The tax foundation doesn't expect anything to happen in less than a year.