APPEALS
FROM ASSESSORS



 



§232-15  Appeal to board of review.  The
appeal to a board of review may be either to the board of review for the
district in which the taxpayer has the taxpayer's principal place of business
or to the board of review for the district in which the taxpayer resides or has
the taxpayer's principal office or to the board of review of the first
district.  The notice of appeal must be lodged with the assessor on or before
the date fixed by law for the taking of the appeal.  An appeal to the board of
review shall be deemed to have been taken in time if the notice thereof shall
have been deposited in the mail, postage prepaid, properly addressed to the
assessor, on or before such date.



The notice of appeal must be in writing and any
such notice, however informal it may be, identifying the assessment involved in
the appeal and stating the grounds of objection to the assessment shall be
sufficient.  Upon the necessary information being furnished by the taxpayer to
the assessor, the assessor shall prepare the notice of appeal upon request of
the taxpayer and any notice so prepared by the assessor shall be deemed
sufficient as to its form.



The appeal shall be considered and treated for
all purposes as a general appeal and shall bring up for determination all
questions of fact and all questions of law, excepting questions involving the
Constitution or laws of the United States, necessary to the determination of
the objections raised by the taxpayer in the notice of appeal.  Any objection
involving the Constitution or laws of the United States may be included by the
taxpayer in the notice of appeal and in such case the objections may be heard
and determined by the tax appeal court on appeal from a decision of the board
of review; but this provision shall not be construed to confer upon the board
of review the power to hear or determine such objections.  Any notice of appeal
may be amended at any time prior to the board's decision; provided the
amendment does not substantially change the dispute. [L 1932 2d, c 40, pt of
§38; RL 1935, pt of §1937; am L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL
1955, §116-12; am L 1963, c 92, §8; am L 1967, c 37, §1; HRS §232-15; gen ch
1985; am L 1989, c 14, §8]



 



Case Notes



 



  Where assessor accepts tax form defectively executed without
question, taxpayer cannot be denied appeal on ground of such defect.  6 H. 534.



  Scope of review.  34 H. 515.



  Cited:  33 H. 795, 797.