Zero-Based Budgeting

Last week, we spent some time on “variance reports,” which is how our state government agencies report differences in position count and spending from one year to the next.  The agencies are also supposed to report on performance measures that … Read More

The County Strikes Back (Part 4)

We continue with our series about a timeshare association suing Maui County seeking to invalidate its “Time Share” property classification, with the county then striking back. This week, we look at whether the property classification challenged was valid. The circuit … Read More

The County Strikes Back (Part 3)

We continue with our series about a timeshare association suing the county, with the county then back assessing the association for $10 million. Here we examine:  “Are back assessments of property tax legal?” In most of our counties, the ordinances … Read More

Walden Versus OHA’s LLCs

About half a year ago, we wrote about some limited liability companies formed by our Office of Hawaiian Affairs (OHA).  These companies received cash and property, including 1,600+ acres of land in Waimea Valley, from OHA.  The question we raised … Read More

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