GENERALPROVISIONS

 

§231-1  Definitions.  Whenever used inchapters of the law under title 14 administered by the department:

"Assessor" or "assistantassessor" means the assessor or an assistant assessor appointed for thetaxation district concerned.  Whenever there is more than one assessor for thefirst district, with respect to that district "assessor" or"assistant assessor" means the assessor or assistant assessor for aparticular tax.

"Comptroller" means the comptrollerof the State.

"Department" means the department oftaxation, unless the context clearly indicates otherwise.

"Electronic funds transfer" means anytransfer of funds that is initiated through an electronic terminal, telephonicinstrument, or computer or magnetic tape so as to order, instruct, or authorizea financial institution to debit or credit an account but shall not include anytransfer originated by check, draft, or similar paper instrument.

"Person" [Repeal and reenactmenton June 30, 2014.  L 2009, c 134, §13(3).] includes one ormore individuals, a company, corporation, a partnership, an association, or anyother type of legal entity, and also includes an officer or employee of acorporation, a partner or employee of a partnership, a trustee of a trust, afiduciary of an estate, or a member, employee, or principal of any otherentity, who as such officer, employee, partner, trustee, fiduciary, member, orprincipal is under a duty to perform and is principally responsible forperforming the act.

"Property" or "real property"has the meaning defined herein, and, to the extent applicable to other chaptersof the law under title 14 administered by the department includes othersubjects or measures of tax.  "Real property" includes all land andappurtenances thereof and the buildings, structures, fences, and improvementserected on or affixed to the land, and any fixture which is erected on oraffixed to the land, buildings, structures, fences, and improvements, includingall machinery and other mechanical or other allied equipment and thefoundations thereof, whose use is necessary to the utility of the land,buildings, structures, fences, and improvements, or whose removal therefromcannot be accomplished without substantial damage to the land, buildings,structures, fences, and improvements, excluding, however, any growing crops. [L1932 2d, c 40, pt of §§1 and 17; am L Sp 1933, c 9, §14; RL 1935, pt of §§1900and 1906; am L 1935, c 153, pt of §1; RL 1945, pt of §§5101 and 5103; am L1945, c 79, §1; RL 1955, §115-1; am L 1957, c 152, §1; am L Sp 1959 2d, c 1,§16; am L 1967, c 37, §1; HRS §231-1; am L 1983, c 217, §2; am L Sp 1984 1st, c1, §4; am L 1989, c 14, §4(1); am L 1991, c 263, §2; am L 1995, c 66, §1 and c121, §2; am L 1996, c 54, §1; am L 2009, c 134, §4]

 

Case Notes

 

  Commissioner may exercise the right to appeal given theassessor by §232-19.  44 H. 584, 358 P.2d 539.