§232-1  Appeals by persons under contractual
obligations.  [L 2004, c 202, §18 amendment repealed June 30,
2010.  L 2006, c 94, §1.]  Whenever any person is under a contractual
obligation to pay a tax assessed against another, the person shall have the same
rights of appeal to the board of review, the tax appeal court, and the
intermediate 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 the
tax is assessed shall also have a right to appear and be heard on any such
application 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 of
the effective date of this Act [July 1, 2006] may be transferred to the
intermediate appellate court or retained at the supreme court as the chief
justice, 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 the
tax assessed against another has a right under this section to challenge that
assessment to the tax appeal court.  85 H. 36, 936 P.2d 672.



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