Maui Sands has had a dramatic life

SANDUSKY — Maui Sands isn't Sandusky's oldest water park, and it isn't the biggest.But the Hawaiian-themed property on U.S. 250 near Ohio 2 may be the water park that has the most dramatic local history.Opened before it was completed and then shut down while still under construction, it sat empty until it was purchased and redeveloped. The new owners have carried on a running feud with Erie County over how the property should be valued for tax purposes that won't end until at least 2017. More recently, the property had to weather bad publicity over a cockroach infestation.But the management of Maui Sands, 5513 Milan Road, says the property's twists and turns shouldn't overshadow what's been accomplished. A building that sat empty for years has been turned into a tourist attraction that provides jobs, provides tax revenues for local schools and governments and gives families an "affordable luxury" value option when they come to the Sandusky area.In recent months, the owners have worked hard to make continuing improvements in the property, said Nicholas Vaughn, vice president of marketing and water park operations at the park."We have invested well into the six figures alone in this facility," he said, leading visitors through the property.The improvements include installing new carpet, both in the rooms and in public areas. New railings have been installed in the water park itself.A new arcade with games has been installed near the front desk.Maui Sands worked with Mona Lisa Eco Salon in Avon to make full massages available for adult guests, Vaughn said.The parking lot has new asphalt and new landscaping has been put in.While 10 of the guest areas are especially large and feature jacuzzis, most of the rooms are aimed at giving an experience that's both nice and affordable, Vaughn said. The park aims its marketing at middle class customers, he said."We offer the biggest value," said Vaughn, showing how families can let the kids use the slides while adults nearby meander down the "lazy river," which Vaughn says is "by far our most popular attraction."Rooms are available for as low as $89. Maui Sands' hours track the Cedar Point calendar. It's open every day when the park is open, but in the winter it's only open on weekends, Vaughn said."A lot of people think we just shut down in the off season," Vaughn said.In fact, the park is open Friday through Saturday, and people who just want to use the water park can pay $20 to do so.Greater Sandusky boasts five indoor water parks. The boom in Sandusky began when Great Wolf Lodge opened on U.S. 250 in 2001. Other water parks have followed, including Cedar Point's Castaway Bay; Kalahari, which has become a magnet for conventions as well as individual visitors, and Rain, aimed at providing an inexpensive experience.Maui Sands opened in early 2008, but it was still under construction when it shut down on Thanksgiving 2008, leaving behind a hotel with 306 rooms, an indoor water park and unpaid contractors and employees.Maui Sands' ill-fated owner, Scott Emerson, filed for bankruptcy. He pleaded guilty in 2012 in federal court in Cleveland to one count of converting a pension asset, land next to Maui Sands, for his personal use. He was sentenced to $87,932 of restitution, six months of house arrest and three years of probation, court records show. Also in 2012, unpaid Maui Sands employees got partial back wages, about 44 cents for every $1 they were owed.Charter One bank, which held the mortgage, spend $700,000 a year on maintenance and taxes as it looked for a buyer. A deal in early 2011 to sell the property for $3 million to Jamal Lewis, a former Cleveland Browns star, fell through when Lewis couldn't come up with the money. In desperation, the bank decided to try an online auction and sold it for $2.5 million in late 2011 to MKSP, a Maryland company led by businessman Kirit Parmar.In May 2012, about three and a half years after it closed, Maui Sands finally reopened as a hotel only, using 136 rooms that were in relatively good shape and needed little work. In early 2013, the water park reopened and more hotel rooms were made available.Maui Sands now has 249 active rooms and continues to try to figure out what to do with the remaing space. Anywhere from 80 to 120 employees work there, depending on whether it's the busy season, Vaughn said.The water park has carried on a running battle with the county over property taxes, contending that county officials have unfairly overvalued it.Maui Sands had previously appealed its local valuation to the Ohio Board of Tax Appeals. It now has a new appeal before the state board, said Erie County auditor Rick Jeffrey.Jeffrey said the county has the property valued at $10.7 million."We went in and did a complete appraisal of what they had operating and what was open," Jeffrey said. "We believe that $10.7 million is a true approximation of the value."Maui Sands, however, has asked the Board of Tax Appeals to set the value at $5.6 million, he said.The state board will hold its meeting in late March or early April, he said."It's our intention to defend our value with vigor. We think we're right," Jeffrey said.Maui Sands held an online auction on the property in the recent past. Bids reached $12 million before the sale apparently was canceled, he said.Maui Sand is considered in arrears on its taxes, because it has paid what it believes it should owe but not what it actually owes, said Pam Ferrell, Erie County treasurer.She said Maui Sands paid $170,751 in taxes last year but owes $77,860. Legal action to try to collect that can't be done until January 2018, she said.Ferrell said Maui Sands previously had been more than $200,000 behind but got caught up when she put them on a 12-month contract and let them make payments. She said she can't offer that option again.The treasurer said she'll complete three years on the job as of January. She said none of the other four indoor water parks in the county have been in arrears.Vaughn, asked about the disputes, said the spokeswoman on the matter is Cleveland attorney Patricia M. Ritzert. Ritzert did not return phone messages left by the Register.In a 2014 interview, Parmar said he wants conditions from the county that will allow Maui Sands to prosper."I believe that both of us have the same end goal in mind, and that is the success of Maui Sands. That is ultimately what will get taxes paid, right?"Maui Sands had to deal with bad publicity in September when Erie County Health Department officials revealed by the business had a cockroach investigation problem. At the request of the health department, the water park temporarily closed its restaurant.Since then, the problem has been fixed and the restaurant has reopened. Bob England, chief environmental public health officer for the health department, said he returned to the business Nov. 17 for an oversight visit and found that everything was fine. There was no evidence of insect problems, he said.Vaughn said Maui Sands wants to become more involved in the community by partnering with local charities for events."As we move forward, any organizations able to partner with us have an open invitation to send their ideas to me," he said.Nicholas Vaughn, the vice president of marketing and water park operations at Maui Sands, explains the inner workings of the water park on Thursday, Nov. 3, 2016.A bucket full of gallons of water splashes in the waterpark of Maui Sands in Perkins Township.Maui Sands Resort and Indoor Water park is working to make improvements in the property.The basement of Maui Sands contains the pumps that operate the water park.Maui Sands on Milan Road (U.S. 250) has invested money into upgrading the hotel and water park. New carpet has been installed throughout the resort.