§101-12  Evidence.  In addition to rulesof evidence otherwise provided by law, in all proceedings brought under thispart the valuation claimed by the taxpayer shall be taken into account.  Thevaluation claimed by the taxpayer in any appeal regarding the assessment ofreal property tax shall be admissible in evidence as an admission of the fairmarket value of the real property as of the date of assessment irrespective ofthe fact that the assessed value from which the taxpayer appealed is adjustedto one hundred per cent fair market value; provided that the evidence shall notin any way affect the right of the taxpayer to severance damages, if any, towhich the taxpayer may be entitled, and provided further that, if the taxpayerappealing the assessed value of the real property is a person under acontractual obligation to pay the tax assessed against the fee owner, whethersuch appeal is deemed consented to by the fee owner, the valuation claimed bysuch person shall not be admissible in evidence in any eminent domainproceeding against the fee owner. [L 1963, c 143, §4; Supp, §8-10.1; HRS§101-12; am L 1995, c 155, §1]

 

Rules of Court

 

  Admission, see HRCP rule 36.

 

Case Notes

 

  Recent sales of similar real estate is admissible as evidenceof value in a condemnation case.  60 H. 393, 591 P.2d 1049.