§232-1  Appeals by persons under contractualobligations.  [L 2004, c 202, §18 amendment repealed June 30,2010.  L 2006, c 94, §1.]  Whenever any person is under a contractualobligation to pay a tax assessed against another, the person shall have the samerights of appeal to the board of review, the tax appeal court, and theintermediate appellate court, subject to chapter 602, in the person's own name,as if the tax were assessed against the person.  The person against whom thetax is assessed shall also have a right to appear and be heard on any suchapplication or appeal. [L 1932 2d, c 40, §55; RL 1935, §1936; RL 1945, §5201;RL 1955, §116-1; HRS §232-1; gen ch 1985; am L 2004, c 202, §18]

 

Note

 

  L 2004, c 202, §82 provides:

  "SECTION 82.  Appeals pending in the supreme court as ofthe effective date of this Act [July 1, 2006] may be transferred to theintermediate appellate court or retained at the supreme court as the chiefjustice, in the chief justice's sole discretion, directs."

 

Case Notes

 

  When lessee may properly appeal.  33 H. 214.

  A party with a secondary contractual obligation to pay thetax assessed against another has a right under this section to challenge thatassessment to the tax appeal court.  85 H. 36, 936 P.2d 672.

  A person under a contractual obligation to pay property taxesneed not pay the taxes in order to perfect an appeal of the tax assessment.  85H. 36, 936 P.2d 672.