§232-13  Hearing de novo; bill ofparticulars.  The hearing before the tax appeal court shall be a hearing denovo.  Irrespective of which party prevails in proceedings before a state boardof review, or any equivalent administrative body established by countyordinance, the assessment as made by the assessor, or if increased by theboard, or equivalent county administrative body, the assessment as soincreased, shall be deemed prima facie correct.  Each party shall have theright to introduce, or the tax appeal court, of its own motion, may require thetaking of such evidence in relation to the subject pending as in the court'sdiscretion may be deemed proper.  The court, in the manner provided in section232-16, 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 islimited to the amount of valuation or taxes, as the case may be, in dispute asshown on the one hand by the amount claimed by the taxpayer or county and onthe 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 othersimilar property situated in the State shall be receivable in evidence upon thehearing.

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 ofdefault the judge shall preclude the person so defaulting from giving evidenceof the part or parts of the person's affirmative claim of which particularshave 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, c1, §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'sgeneral 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 increasethe assessment at the request of the State upon an appeal filed by taxpayer waswithin the jurisdiction of the tax appeal court to make.  56 H. 229, 533 P.2d1218.

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