§232-15 - Appeal to board of review.

APPEALSFROM ASSESSORS

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

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

The appeal shall be considered and treated forall purposes as a general appeal and shall bring up for determination allquestions of fact and all questions of law, excepting questions involving theConstitution or laws of the United States, necessary to the determination ofthe objections raised by the taxpayer in the notice of appeal.  Any objectioninvolving the Constitution or laws of the United States may be included by thetaxpayer in the notice of appeal and in such case the objections may be heardand determined by the tax appeal court on appeal from a decision of the boardof review; but this provision shall not be construed to confer upon the boardof review the power to hear or determine such objections.  Any notice of appealmay be amended at any time prior to the board's decision; provided theamendment 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; RL1955, §116-12; am L 1963, c 92, §8; am L 1967, c 37, §1; HRS §232-15; gen ch1985; am L 1989, c 14, §8]

Case Notes

  Where assessor accepts tax form defectively executed withoutquestion, taxpayer cannot be denied appeal on ground of such defect.  6 H. 534.

  Scope of review.  34 H. 515.

  Cited:  33 H. 795, 797.