Hawaii Revised Statutes 232. Tax Appeals

• 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...
• 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...
• 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...
• 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...
• 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:...

BOARDS OF REVIEW

• 232-6 Appointment, Removal, Compensation.
  There is created a board of review for each taxation district. Additional boards may be created in any taxation district by the director of...
• 232-7 Boards of Review; Duties, Powers, Procedure Before.
  (a) The board of review for each district shall hear informally all disputes between the assessor and any taxpayer in all cases in which...

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),...
• 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...
• 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...
• 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...
• 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...
• 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 a state board...

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...

APPEALS FROM DEPARTMENT OF TAXATION

• 232-14.5 Appeals Relating to Claims for Refund.
  Part heading added by revisor pursuant to §23G-15. [§232-14.5] Appeals relating to claims for refund. (a) The denial in whole or in part by...

APPEALS FROM ASSESSORS

• 232-15 Appeal to Board of Review.
  The appeal to a board of review may be either to the board of review for the district in which the taxpayer has the...
• 232-16 Appeal to Tax Appeal Court.
  (a) A taxpayer or county may appeal directly to the tax appeal court without appealing to a state board of review or any equivalent...

APPEALS FROM BOARDS OF REVIEW

• 232-17 Appeals From Boards of Review to Tax Appeal Court.
  An appeal shall lie to the tax appeal court from the decision of a state board of review, or equivalent administrative body established by...
• 232-18 Certificate of Appeal to Tax Appeal Court.
  Upon the perfecting of an appeal to the tax appeal court, the tax assessor of the district from which the appeal is taken shall...

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...
• 232-20 Certificate of Appeal.
  Upon the perfection of an appeal, the judge of the tax appeal court shall send to the appellate court a certificate in which there...
• 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...

COSTS; DEPOSITS; PROCEDURE AFTER DECISION

• 232-22 Costs; Deposit for on Appeal.
  No costs shall be charged on appeal to the state board of review. The non-refundable costs to be deposited in any one case per...
• 232-23 Costs, Taxation.
  (a) In the event of an appeal by a taxpayer to the state board of review, if the appeal is compromised, or is sustained...
• 232-24 Taxes Paid Pending Appeal.
  The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the taxpayer, and covered 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...

Last modified: October 27, 2016