§232-11  Court of record; general duties,powers, seal.  The tax appeal court shall hear and determine appeals asprovided in section 232-16 or 232-17.  It shall be a court of record; havejurisdiction throughout the State with respect to matters within itsjurisdiction; and shall have the power and authority in the manner provided insection 232-13, to decide all questions of fact and all questions of law,including constitutional questions, involved in any such matters, without theintervention of a jury.  The court may meet at such times during the year andat such places from time to time as shall be deemed advisable to carry out itswork.  The court, with the approval of the supreme court, shall adopt and use,and with such approval may change from time to time, an official seal. [L 19322d, c 40, §43; RL 1935, §1947; am L 1935, c 153, §2; am L 1939, c 208, §11; RL1945, §5207; RL 1955, §116-8; am L 1967, c 231, §4; HRS §232-11]

 

Case Notes

 

  Scope of review under former law.  34 H. 515.

  Cited:  33 H. 149, 160; 47 H. 41, 45, 384 P.2d 287.