§101-12  Evidence.  In addition to rules
of evidence otherwise provided by law, in all proceedings brought under this
part the valuation claimed by the taxpayer shall be taken into account.  The
valuation claimed by the taxpayer in any appeal regarding the assessment of
real property tax shall be admissible in evidence as an admission of the fair
market value of the real property as of the date of assessment irrespective of
the fact that the assessed value from which the taxpayer appealed is adjusted
to one hundred per cent fair market value; provided that the evidence shall not
in any way affect the right of the taxpayer to severance damages, if any, to
which the taxpayer may be entitled, and provided further that, if the taxpayer
appealing the assessed value of the real property is a person under a
contractual obligation to pay the tax assessed against the fee owner, whether
such appeal is deemed consented to by the fee owner, the valuation claimed by
such person shall not be admissible in evidence in any eminent domain
proceeding 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 evidence
of value in a condemnation case.  60 H. 393, 591 P.2d 1049.