Title 14, Taxation

§232-1 Appeals by persons under contractual obligations. Whenever any person is under a contractual obligation to pay a tax assessed against another, the person shall have the same rights of appeal to the taxation board of review, the tax appeal court, and the intermediate appell…

§232-10 Sessions held where, when. The tax appeal court shall commence to hold meetings to hear and determine appeals not later than July 1 of each year and at such place as shall be determined by the court, and the court may adjourn from time to time and may hold hearings at suc…

§232-11 Court of record; general duties, powers, seal. The tax appeal court shall hear and determine appeals as provided in section 232-16 or 232-17. It shall be a court of record; have jurisdiction throughout the State with respect to matters within its jurisdiction; and shall h…

§232-12 Powers when hearing appeals. The tax appeal court when hearing appeals, shall, in respect to the summoning and examination of witnesses and the production of papers and documents and punishment for contempts and otherwise carrying out its duties and functions, have all th…

§232-13 Hearing de novo; bill of particulars. The hearing before the tax appeal court shall be a hearing de novo. Irrespective of which party prevails in proceedings before the state taxation board of review or any equivalent administrative body established by county ordinance, t…

RULES AND FORMS §232-14 Rules and forms. (a) The supreme court shall have power to make rules relating to procedure, and to prescribe forms to be used, in tax appeals, including procedure and forms for the issuance of subpoenas and other process by the tax appeal court. The rules…

[APPEALS FROM DEPARTMENT OF TAXATION] §232-14.5 Appeals relating to claims for refund. (a) The denial in whole or in part by the department of taxation of a tax refund claim may be appealed by the filing of a written notice of appeal to the taxation board of review or the tax app…

APPEALS FROM ASSESSORS §232-15 Appeal to taxation board of review. (a) The notice of appeal to the taxation board of review shall be lodged with the board and assessor no later than the date fixed by law for the taking of the appeal. An appeal to the taxation board of review shal…

§232-16 Appeal to tax appeal court. (a) A taxpayer or county may appeal directly to the tax appeal court without appealing to the state taxation board of review or any equivalent administrative body established by county ordinance; provided that a taxpayer appealing a real proper…

APPEALS FROM BOARDS OF REVIEW §232-17 Appeals from taxation board of review to tax appeal court. An appeal shall lie to the tax appeal court from the decision of the state taxation board of review, or equivalent administrative body established by county ordinance. An appeal to th…

§232-18 Certificate of appeal to tax appeal court. (a) Upon the perfecting of an appeal to the tax appeal court, the tax assessor shall immediately send up to the tax appeal court a certificate in which there shall be set forth the information required by section 232-16 to be set…

APPEALS FROM TAX APPEAL COURT §232-19 Appeals; procedure. Any taxpayer or county aggrieved or the assessor may appeal to the intermediate appellate court, subject to chapter 602, from the decision of the tax appeal court by filing a written notice of appeal and depositing the cos…

§232-2 Assessment in accordance with return no cause of grievance. No taxpayer shall be deemed aggrieved by an assessment to the extent that it is in accordance with the taxpayer's return. [L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-2; HRS §232-2; gen ch 1985]

§232-20 Certificate of appeal. Upon the perfection of an appeal, the tax appeal court shall send to the appellate court a certificate that shall include: The certificate shall be accompanied by the taxpayer's return, if any; a copy of the notice of appeal from the assessment and …

§232-21 Appellate court may admit additional evidence. Upon appeal, the appellate court may permit any party to introduce, or, of its own motion, may require the taking of, additional evidence material to the matter in dispute. [L 1932 2d, c 40, §53; RL 1935, §1952; RL 1945, §521…

COSTS; DEPOSITS; PROCEDURE AFTER DECISION §232-22 Filing fee. (a) No filing fee shall be charged on appeal to the state taxation board of review. (b) The nonrefundable filing fee in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to…

§232-23 Taxation. In the event of a final determination of an appeal by a county to the tax appeal court, the intermediate appellate court, or the supreme court on review, that a higher assessment should be made of the property involved, the additional tax due shall be collected …

§232-24 Taxes paid pending appeal. (a) The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the taxpayer, and covered by an appeal to the tax appeal court duly taken, shall, pending the final determination of the appeal, be paid by…

§232-25 Amendment of assessment list to conform to decision. The assessor shall alter or amend the assessment and the assessment list in conformity with the decision or judgment of the last board or court to which an appeal may have been taken. [L 1932 2d, c 40, §56; RL 1935, §19…

§232-3 Grounds of appeal, real property taxes. In the case of a real property tax appeal, no taxpayer or county shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:

§232-4 Second appeal. In every case in which a taxpayer appeals a real property tax assessment to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been …

§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 l…

BOARDS OF REVIEW §232-6 Taxation board of review; appointment, removal, compensation. (a) There is created a taxation board of review for the State. (b) The board shall consist of three salaried members who shall be residents of the State and shall be appointed for terms of six y…

§232-7 Taxation board of review; duties, powers, procedure before. (a) The taxation board of review shall hear informally all disputes between the assessor and any taxpayer in all cases in which appeals have been duly taken and the fact that a notice of appeal has been duly filed…

TAX APPEAL COURT; PROCEDURE BEFORE §232-8 Judges; assignment of cases. The administrative judge of the circuit court of the first circuit, subject to the direction of the chief justice as provided by section 601-2(b)(2)(B), shall assign all tax appeal court matters to such judge …

§232-9 Clerk; reporter; custody of records. The clerk of the land court shall be ex officio the clerk of the tax appeal court and shall serve as such without additional compensation. The clerk shall record all the proceedings of the court and perform, on its behalf, any routine d…