You are a helpful assistant generating synthetic data that captures *System 1* and *System 2* thinking, *creativity*, and *metacognitive reflection*. Follow these steps in sequence, using tags [sys1] and [end sys1] for *System 1* sections and [sys2] and [end sys2] for *System 2* sections.

1. *Identify System 1 and System 2 Thinking Requirements:*
   - Carefully read the text.
   - Identify parts of the text that require quick, straightforward responses (*System 1*). Mark these sections with [sys1] and [end sys1].
   - Identify parts that require in-depth, reflective thinking (*System 2*), marked with [sys2] and [end sys2].

2. *Apply Step-by-Step Problem Solving with Creativity and Metacognitive Reflection for System 2 Sections:*

   *2.1 Understand the Problem:*
   - Objective: Fully comprehend the issue, constraints, and relevant context.
   - Reflection: "What do I understand about this issue? What might I be overlooking?"
   - Creative Perspective: Seek hidden patterns or possibilities that could reveal deeper insights or innovative connections.

   *2.2 Analyze the Information:*
   - Objective: Break down the problem logically.
   - Reflection: "Am I considering all factors? Are there any assumptions that need challenging?"
   - Creative Perspective: Explore unique patterns or overlooked relationships in the data that could add depth to the analysis.

   *2.3 Generate Hypotheses:*
   - Objective: Propose at least 10 hypotheses, each with a Confidence Score (0.0 to 1.0) and Creative Score (0.0 to 1.0), reflecting originality, surprise, and utility.
   - Reflection: "Have I explored all possible explanations or approaches, both conventional and unconventional?"
   - Creative Perspective: Consider novel angles that might provide unexpected insights.

   *2.4 Anticipate Future Steps and Obstacles:*
   - Objective: Make predictions, accounting for potential outcomes and obstacles.
   - Reflection: "What challenges might I face? Is my plan flexible for different scenarios?"
   - Creative Perspective: Visualize unforeseen outcomes and adapt plans to make use of them effectively.

   *2.5 Evaluate Hypotheses:*
   - Objective: Assess hypotheses based on feasibility, risk, and potential impact.
   - Evaluation: Refine Confidence and Creative Scores as needed.
   - Reflection: "Am I unbiased in my assessment? Which options fit best with the overall objectives?"
   - Creative Perspective: Identify hidden opportunities or overlooked details in each hypothesis.

   *2.6 Select the Best Hypothesis:*
   - Objective: Choose the most promising, strategic hypothesis.
   - Reflection: "Why does this hypothesis stand out? How does it uniquely address the issue?"
   - Creative Perspective: Consider any underutilized potential in the selected approach.

   *2.7 Implement the Hypothesis:*
   - Objective: Outline actionable steps for testing the hypothesis.
   - Reflection: "Is this plan practical? What resources or preparation are required?"
   - Creative Perspective: Refine steps to maximize effectiveness and yield unexpected benefits.

   *2.8 Monitor and Review Progress:*
   - Objective: Review progress, noting areas for improvement.
   - Reflection: "What’s working well? What could be improved?"
   - Creative Perspective: Look for emerging patterns that could refine future approaches.

   *2.9 Reflect and Capture Insights:*
   - Objective: Summarize lessons learned and insights gained for future reference.
   - Reflection: "What new understanding has emerged from this process?"
   - Creative Perspective: Identify innovative insights or patterns that could be applied to similar challenges.

3. *Generate Text Output with Interleaved System 1 and System 2 Responses:*
   - Use the tags [sys1] and [sys2] throughout.
   - Aim for a lengthier, detailed response. Combine both direct, straightforward *System 1* insights and reflective, deeply analytical *System 2* segments to capture a blend of quick observations and thoughtful analysis.

---

### *Example Input Text:*

You are tasked with analyzing a sudden shift in customer preferences in a tech market. There has been a noticeable decline in demand for physical devices, with customers increasingly interested in digital-only options. The challenge is to understand this shift, generate hypotheses for why it might be occurring, and explore potential strategies for adapting to this new trend.

---

### *Processed Output with System 1 and System 2 Thinking:*

The tech market is experiencing a shift in customer demand, moving away from physical devices toward digital-only options.

[sys1]
Customer demand has shifted from physical devices to digital-only options.
We need to understand why this change is happening and find strategies to address it.
Key factors may include cost, convenience, and technological trends.
[end sys1]

[sys2]
**2.1 Understand the Problem:**
The goal is to understand the underlying reasons for the shift in demand from physical devices to digital-only options, then develop a strategy to adapt.

*Reflection:* 
"I understand that preferences are changing, but what might be driving this? Is it primarily cost, or are there other factors such as convenience or sustainability?"

*Creative Perspective:* 
"Could there be a larger trend in digital minimalism or a preference for eco-friendly solutions that we’re missing? What unseen motivations might explain this shift?"

**2.2 Analyze the Information:**
There are multiple possible factors driving this shift, from economic influences to cultural shifts. It’s essential to isolate each factor and understand its impact.

*Reflection:* 
"Am I fully considering the various economic and social influences? Could there be a technological factor, like better internet speeds, that makes digital-only products more accessible?"

*Creative Perspective:* 
"Are there patterns or trends in other markets that could shed light on this shift? Could this be part of a larger trend toward virtual experiences?"

**2.3 Generate Hypotheses:**
1. Customers prefer digital options due to lower costs. (Confidence: 0.8, Creative: 0.4)
2. There’s a growing trend toward minimalism and reduced physical clutter. (Confidence: 0.7, Creative: 0.7)
3. Digital products offer greater flexibility and ease of use. (Confidence: 0.6, Creative: 0.6)
4. Environmental concerns are pushing consumers away from physical goods. (Confidence: 0.6, Creative: 0.8)
5. Advances in tech make digital-only options more functional. (Confidence: 0.8, Creative: 0.5)
6. Pandemic-era remote work increased demand for digital solutions. (Confidence: 0.7, Creative: 0.6)
7. Media coverage of the environmental impact of physical devices affects preferences. (Confidence: 0.5, Creative: 0.7)
8. There’s an increase in global digital literacy, expanding market access. (Confidence: 0.6, Creative: 0.6)
9. Customers view digital as more convenient and scalable for future needs. (Confidence: 0.7, Creative: 0.5)
10. Younger consumers prefer the aesthetics and convenience of digital products. (Confidence: 0.6, Creative: 0.6)

*Reflection:* 
"Have I considered all possible influences? Are there any surprising factors that could explain this shift?"

*Creative Perspective:* 
"Could specific social trends, like the rise of influencer culture or digital-first lifestyles, be influencing customer choices?"

**2.4 Anticipate Future Steps and Obstacles:**
*Objective:* Anticipate possible challenges, such as resistance from segments still preferring physical products.

*Reflection:* 
"What market obstacles might we face if we shift our focus to digital-only? Are there sub-segments that still prioritize physical products?"

*Creative Perspective:* 
"Could expanding digital options help us reach a more global audience? Are there emerging trends that we could leverage in our strategy?"

[end sys2]

[sys1]
To address this shift, consider a strategy that incorporates both digital-only offerings and educational campaigns about the benefits of digital solutions.
Use insights from customer feedback and current trends to guide product development.
Focus on flexibility and adaptation to cater to different customer segments.
[end sys1]



873 P.2d 770 (1994)
In the Matter of the Tax Appeal of BISHOP SQUARE ASSOCIATES, Appellant,
v.
CITY AND COUNTY OF HONOLULU, Appellee.
No. 16997.
Supreme Court of Hawaii.
May 2, 1994.
As Amended May 27, 1994.
*771 Robert B. Bunn (James H. Ashford, with him on the briefs, of Cades Schutte Fleming & Wright), Honolulu, for appellant.
T. Lowell Wolf, Deputy Corp. Counsel, City and County of Honolulu, Honolulu, for appellee.
Before MOON, C.J., and KLEIN, LEVINSON, NAKAYAMA and RAMIL, JJ.
RAMIL, Justice.
Appellant Bishop Square Associates (BSA) appealed Appellee City and County of Honolulu's (City) tax assessment of BSA's real property to the Tax Appeal Court pursuant to Hawai`i Revised Statutes (HRS) § 232-16 (Sup.1992)[1] on the grounds that: (1) the City assessor valued the land at more than 110 percent of its fair market value; and (2) there was a lack of uniformity or equality due to the illegality of the methods used or an error in the application of the valuation methods in violation of Revised Ordinances of Honolulu (ROH) § 8-12.3 (1990).
The Tax Appeal Court disagreed with BSA and concluded that, although the land was overassessed, because it lacked jurisdiction, the court was powerless to correct the assessment.
BSA appeals the decision of the Tax Appeal Court contending that, because it appealed only the land assessment, it was entitled to relief once the court determined that the city's land assessment value exceeded the fair market value of the land by more than ten percent. Although we disagree with BSA's rationale, we nevertheless hold that the Tax Appeal Court erred when it refused, on jurisdictional grounds, to enter a judgment determining that the city's assessed value of the property exceeded the fair market value of the property by more than ten percent based upon all the evidence in the record.
Accordingly, we vacate the judgment of the Tax Appeal Court and remand to the Tax Appeal Court for entry of an order reducing the fair market value of the land based upon the evidence adduced at trial.

BACKGROUND
This appeal involves consolidated real property tax appeals for the years 1991-92 and 1992-93, concerning the City's valuation of land on the property known as "Bishop Square." BSA owns Bishop Square, which consists of two high-rise commercial office buildings, a parking garage, and a landscaped park, situated on 127,195 square feet of land in downtown Honolulu.
The City valued the property as follows:


                         Year 1991-92      Year 1992-93
Land                     $146,272,800      $161,536,000
Buildings                 145,496,500       152,124,300
                         ____________      ____________
Total                    $291,769,300      $313,660,300

BSA, however, valued the land at $87,764,600 for the years 1991-92 and 1992-93. BSA timely appealed only the land valuation for both years to the Tax Appeal Court. BSA argued that the City's valuation of the land exceeded the fair market value of the land by more than ten percent, and that there was a lack of uniformity or inequality brought about by the illegality of the methods used or an error in the application of the methods used in violation of ROH § 8-12.3.
On appeal to the Tax Appeal Court, BSA presented evidence of the value of the land. However, because BSA only appealed the assessment of its land, it chose not to present any evidence regarding the value of its buildings. The City, on the other hand, presented evidence regarding the valuation of both BSA's land and buildings.
*772 The City called and qualified as an expert witness its assessor, Wayne Kaneko (Kaneko), to testify. Through Kaneko, the City had admitted into evidence the assessment notices sent to BSA for the years 1991-92 and 1992-93. These notices contained the City's assessment values of BSA's land and buildings. Kaneko, thereafter, explained the methods used to derive the assessment values and further testified that the ROH mandated that the City "arrive at a fair market value of the property[.]"
Based upon the evidence presented, the Tax Appeal Court determined the fair market value of the land to be between $95,000,000 and $111,000,000 for both tax years. The court, however, refused to reach a final land valuation, because it concluded that relief from the land assessment was not available unless BSA proved that the valuation of both the land and the buildings combined exceeded the market value of the total property by more than ten percent.
Inasmuch as BSA failed to appeal the building assessment and chose not to produce evidence concerning building values at trial, the court concluded that it was without jurisdiction to lower the assessed value of the land. The court also found that there was no evidence of a lack of uniformity or an inequality in the City's assessment of Bishop Square.
BSA appeals the Tax Appeal Court's determination that BSA must establish that the entire property must be over-valued by at least ten percent in order to reduce the clearly illegal land assessment. BSA does not appeal the court's finding that there was no evidence of a lack of uniformity or an inequality in the City's assessment of Bishop Square.

DISCUSSION

I.
On appeal, BSA contends that because it appealed the assessment against its land only, all it needed to establish at trial was that the City's land assessment value exceeded the fair market value of the land by more than ten percent. We disagree.
The main thrust of this appeal is an interpretation of ROH § 8-12.3. When interpreting a municipal ordinance, we apply the same rules of construction that we apply to statutes. Waikiki Resort Hotel v. City and County, 63 Haw. 222, 239, 624 P.2d 1353, 1365 (1981). Thus, where the language of the ordinance is plain and unambiguous, our only duty is to give effect to that plain and obvious meaning. See AIG Hawaii Ins. Co. v. Estate of Caraang, 74 Haw. 620, 633-34, 851 P.2d 321, 328 (1993).
ROH § 8-12.3 (1990) provides:
In the case of a real property tax appeal, no taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown (1) assessment of the property exceeds by more than 10 percent of the market value of the property, or (2) lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved, or (3) denial of an exemption to which the taxpayer is entitled and for which such person has qualified, or (4) illegality, on any ground arising under the Constitution or laws of the United States or the laws of the state or the ordinances of the city in addition to the ground of illegality of the methods used, mentioned in clause (2).
(Emphasis added.)
BSA contends that the term "property" as used in ROH § 8-12.3 refers to that component of the property, land or buildings, that is appealed for overassessment. Thus, BSA argues that ROH § 8-12.3 only requires it to establish that the City's assessment value of its land exceeds the fair market value of the land by ten percent. BSA, however, fails to recognize that the terms "property" and "real property" as used in ROH Chapter 8 are specifically defined in ROH § 8-1.2.
ROH § 8-1.2 (1990) provides in relevant part:
Whenever used in this chapter:

. . . .
"Property" or "real property" means and includes all land and appurtenances *773 thereof and the buildings, structures, fences and improvements erected on or affixed to the same, and any fixture which is erected on or affixed to such land, buildings, structures, fences and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences and improvements, of whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences and improvements, excluding, however, any growing crops.
(Emphasis added.)
According to the plain and unambiguous language of ROH § 8-1.2, the term "property" as used in ROH § 8-12.3 includes the land and the buildings. Thus, pursuant to ROH § 8-12.3, BSA is not aggrieved by its land assessment, and the Tax Appeal Court is without the authority to lower the land assessment unless it establishes that the city's total assessment value exceeds the market value of the land and the buildings by more than ten percent.
BSA contends that such a ruling would, in effect, nullify its right to appeal the assessment of either the land or the buildings. We disagree.
Our ruling in no way denies BSA the right to appeal the assessment of either its land or its buildings. HRS § 242-14 (1985); Rules of the Tax Appeal Court of the State of Hawai`i (RTAC) Rule 2(b)(2)(C).[2] BSA may appeal either its land or its building or both, but in order to establish that it is aggrieved and to empower the Tax Appeal Court to lower the assessment, the court must be presented with evidence that the assessment value of the entire property exceeded the market value by more than ten percent.
As this court stated previously in In re Hawaiian Land Co., Ltd., 53 Haw. 45, 56, 487 P.2d 1070, 1078 (1971), appeal dismissed sub nom. Hawaiian Land Co. v. Director of Taxation, State of Hawaii, 405 U.S. 907, 92 S.Ct. 938, 30 L.Ed.2d 778 reh'g denied, 405 U.S. 1048, 92 S.Ct. 1308, 31 L.Ed.2d 591 (1972),[3] our ruling does not limit a taxpayer's right to appeal an assessment; it does, however, limit the authority of the Tax Appeal Court to amend or modify the assessment. This limitation is based on the assumption that valuations of property inevitably lead to differences of opinion. In other words, BSA may appeal its land assessment, but because an appraisal of the land will inevitably lead to a difference of opinion, the Tax Appeal Court is without jurisdiction to lower the assessment unless the assessment value of the total property exceeds its fair market value by more than ten percent.
Accordingly, BSA may appeal the assessment against its land or its buildings or both, but it must establish that the City assessed the value of its total property in an amount that exceeds ten percent of the market value of the property irrespective of the fact that it is appealing the assessment against the land only.

II.
In the present case, the Tax Appeal Court correctly determined that it was without the power to lower the land assessment unless it was presented with evidence that the city's assessment value of the entire land and buildings, exceeded the fair market value of the property by more than ten percent. The court, however, erred when it held that *774 it was without jurisdiction to lower the land assessment on the basis that BSA failed to present any evidence of the value of the buildings.
While it is true that BSA chose not to present evidence of the value of the buildings, the Tax Appeal Court clearly had sufficient evidence before it to determine whether the assessment value of both land and buildings exceeded the market value of the property by more than ten percent. According to the record, the City introduced the 1991 and 1992 assessment notices into evidence through its expert witness, Kaneko.[4] BSA did not contest the building assessments. Thus, the assessment value of the buildings must represent, by law, the fair market value of the buildings.[5]
Accordingly, because it is irrelevant that the City rather than BSA presented evidence of the fair market value of the buildings, the Tax Appeal Court erred when it failed to conclude that the city's assessment value of the property exceeded the fair market value of the property by more than ten percent.

III.
We now turn to the issue of whether the record establishes that the city's total assessment value exceeded the fair market value of the property by more than ten percent. We conclude that it did.
The City has not appealed the Tax Appeal Court's finding of fact No. 19 that the fair market value of the land was between $95 million and $111 million. Given the Tax Appeal Court's range for the fair market value of the land, the city's assessment value of BSA's property clearly exceeded the fair market value of the property by ten percent.
To exemplify this point, we take the higher end of the Tax Appeal Court's valuation of the land ($111 million) and add to it the uncontested assessed value of the buildings, i.e. the market value of the buildings:


                Year 1991-92           Year 1992-93
Land            $111,000,000           $111,000,000
Buildings        145,496,500            152,124,300
                ____________           ____________
Total           $256,496,500           $263,124,300

The land and building values added together conclusively prove that, on the high end, the fair market value of BSA's property for the tax years 1991-92 and 1992-93 was $256,496,500 and $263,124,300 respectively.
Because the figures represent fair market values for the purposes of this appeal, BSA was entitled to a reduced assessment if the City's valuation of the property exceeded these values by more than ten percent. In other words, BSA was an aggrieved party if the City's valuation was greater than $282,146,150 for the tax year 1991-92 and/or greater than $289,436,730 for the tax year 1992-93.
According to the record, the City assessed the value of BSA's property at $291,769,300 for the tax year 1991-92 and $313,660,300 for the tax year 1992-93. Both valuations of the property clearly exceed the fair market value *775 of the property by more than ten percent. Thus, even if we accept the Tax Appeal Court's highest estimate of the fair market value of the land as true, the City's valuation of the property exceeded the market value of the property by more than ten percent for the tax years 1991-92 and 1992-93.

CONCLUSION
Based on the foregoing, we hold that the Tax Appeal Court erred when it failed to determine the fair market value of BSA's land and to reduce the assessment accordingly.
We therefore vacate the judgment of the Tax Appeal Court and remand this case for a final determination of the fair market value of the land and corresponding reduction of the land assessment based upon the existing record.
NOTES
[1]  HRS § 232-16 (Supp.1992) provides in part "that [a] taxpayer ... may appeal directly to the tax appeal court without appealing to a state board of review."
[2]  HRS § 242-14 (1985) provides in relevant part that this court "shall have the power to make rules relating to procedure, and to prescribe forms to be used, in tax appeals."

RTAC Rule 2(b)(2)(C) provides in relevant part that the notice of appeal to the Tax Appeal Court must state "whether land or improvements or both" are being appealed.
[3]  At the time this court addressed Hawaiian Land, real property taxation was a function of the State. However, the legislature pursuant to section 3 of Article VIII of the Constitution of the State of Hawai`i, promulgated HRS Chapter 246A. Chapter 246A transferred the functions, powers and duties for the taxation of real property to the counties effective July 1, 1981. HRS § 246A-2 (1985). Thus, the real property taxation rules are now codified in the ROH.

Because the current rules codified in the ROH substantially mirror the statutes previously addressed by this court in Hawaiian Land, the holdings in Hawaiian Land are instructive.
[4]  The notice of the assessment was mailed to BSA pursuant to ROH § 8-2.1(a) (1990) which provides:

(a) On or before March 15th preceding the tax year, the director shall give notice of the assessment for the tax year against each known owner, by personal delivery to the owner of or by mailing to the owner on or before such date postage prepaid and addressed to the owner at the owner's last known place of residence or address a written notice identifying the property involved by the tax key and the general class established in accordance with Section 8-7.1(d) and setting forth separately the valuation placed upon buildings, and the valuation placed upon all other real property, exclusive of buildings, determined pursuant to Section 8-7.1(a), the exemption, if any, allowed or denied, as the case may be, and the amount of the exemption applied to the buildings and the amount applied to all other real property, exclusive of buildings, and the net taxable value of the buildings and the net taxable value of all other real property, exclusive of the buildings.
[5]  ROH § 8-7.1(a) (1990) provides in part that:

[t]he director of finance shall cause the fair market value of all taxable real property to be determined and annually assessed by the market data and cost approaches to value using appropriate systematic methods suitable for mass valuation of properties for taxation purposes, so selected and applied to obtain, as far as possible, uniform and equalized assessments throughout the county[.] ... In making such determination and assessment, the director shall separately value and assess within each class established in accordance with subsection (c) of this section: (1) buildings, and (2) all other real property, exclusive of buildings.
(Emphasis added.)