§232-16  Appeal to tax appeal court.  Ataxpayer or county, in all cases, may appeal directly to the tax appeal courtwithout appealing to a state board of review, or any equivalent administrativebody established by county ordinance.  An appeal to the tax appeal court isproperly commenced by filing, on or before the date fixed by law for the takingof the appeal, a written notice of appeal in the office of the tax appeal courtand by service of the notice of appeal on the director of taxation and, in thecase of an appeal from a decision involving the county as a party, the realproperty assessment division of the county involved.  An appealing taxpayershall also pay the costs in the amount fixed by section 232-22.

The notice of appeal to the tax appeal courtshall be sufficient if it meets the requirements prescribed for a notice ofappeal to the board of review and may be amended at any time; provided that itsets forth the following additional information, to wit:

A brief description of the property involved insufficient detail to identify the same and the valuation placed thereon by theassessor.

The notice of appeal shall be accompanied by acopy of the taxpayer's return, if any has been filed; provided that anindividual taxpayer is authorized to redact all but the last four digits of thetaxpayer's social security number from any accompanying tax return.

An appeal to the tax appeal court shall bedeemed to have been taken in time if the notice thereof and costs and the copyof the notice shall have been deposited in the mail, postage prepaid, properlyaddressed to the tax appeal court, the director of taxation, or the realproperty assessment division of the county involved, and to the taxpayer ortaxpayers in the case of an appeal taken by a county, respectively, on orbefore the date fixed by law for the taking of the appeal.

An appeal to the tax appeal court shall bringup for review all questions of fact and all questions of law, includingconstitutional questions, necessary to the determination of the objectionsraised by the taxpayer or county in the notice of appeal. [L 1932 2d, c 40, ptof §38; RL 1935, pt of §1937; am L 1939, c 208, pt of §5; RL 1945, pt of §5211;am L 1955, c 246, §2; RL 1955, §116-13; am L 1963, c 92, §9; HRS §232-16; am L1989, c 14, §9; am L 2007, c 154, §1; am L 2009, c 166, §19]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.

 

Rules of Court

 

  Filing appeal, see RTAC rule 2.

 

Case Notes

 

  Scope of review.  34 H. 515.

  Where this section provides that only a taxpayer may appealdirectly to the tax appeal court, Revised Ordinances of Honolulu §8-12.1rejected as void insofar as it extended the right to appeal to an"owner" pursuant to this section.  102 H. 440, 77 P.3d 478.