§232-13  Hearing de novo; bill of
particulars.  The hearing before the tax appeal court shall be a hearing de
novo.  Irrespective of which party prevails in proceedings before a state board
of review, or any equivalent administrative body established by county
ordinance, the assessment as made by the assessor, or if increased by the
board, or equivalent county administrative body, the assessment as so
increased, shall be deemed prima facie correct.  Each party shall have the
right to introduce, or the tax appeal court, of its own motion, may require the
taking of such evidence in relation to the subject pending as in the court's
discretion may be deemed proper.  The court, in the manner provided in section
232-16, shall determine all questions of fact and all questions of law,
including constitutional questions, involved in the appeal.



The jurisdiction of the tax appeal court is
limited to the amount of valuation or taxes, as the case may be, in dispute as
shown on the one hand by the amount claimed by the taxpayer or county and on
the other hand by the amount of the assessment, or if increased by the board,
or equivalent county administrative body, the assessment as so increased.



Assessments for the same year upon other
similar property situated in the State shall be receivable in evidence upon the
hearing.



Upon the application of either the taxpayer,
the county, or the assessor, the judge of the tax appeal court, upon notice,
may allow and direct a bill of particulars of the claim of either the taxpayer,
the county, or the assessor to be delivered to the other, and in case of
default the judge shall preclude the person so defaulting from giving evidence
of the part or parts of the person's affirmative claim of which particulars
have not been delivered. [L 1932 2d, c 40, §46; am L 1933, c 195, §2; RL 1935,
§1944; am L 1939, c 208, §9; RL 1945, §5209; RL 1955, §116-10; am L Sp 1957, c
1, §13(d); am L 1963, c 92, §7; HRS §232-13; gen ch 1985; am L 1986, c 339,
§17; am L 1989, c 14, §7]



 



Case Notes



 



  Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's
general excise tax barred, where state remedies available to taxpayer were
"plain, adequate, and complete".  940 F. Supp. 260.



  The determination that the board had no authority to increase
the assessment at the request of the State upon an appeal filed by taxpayer was
within the jurisdiction of the tax appeal court to make.  56 H. 229, 533 P.2d
1218.



  "The amount claimed by the taxpayer" is not limited
to amount stated by taxpayer in its notice of appeal but means whatever amount
is supported by evidence presented to tax appeal court, and this section limits
the jurisdiction of tax appeal court to that amount.  81 H. 248, 915 P.2d 1349.