§232-5 Small claims. (a) The tax appeal court shall establish by rule a small claims procedure that, to the greatest extent practicable, shall be informal; provided that:
(b) Any protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000, by reason of the protested assessment or payment in question, may elect to employ the procedure established by this section upon:
The tax appeal court shall cause a notice of the appeal and a copy of the statement to be served on the director of taxation in the case of an appeal involving the department of taxation, or on the real property assessment division of the county involved in the case of an appeal involving the county, or upon both the director of taxation and the real property assessment division of the county involved in the case of an appeal involving both the department of taxation and the county. [L 1967, c 231, §6; HRS §232-5; am L 1997, c 152, §1; am L 2004, c 202, §19; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2011, c 167, §1; am L 2025, c 49, §1]