§232-16  Appeal to tax appeal court.  A
taxpayer or county, in all cases, may appeal directly to the tax appeal court
without appealing to a state board of review, or any equivalent administrative
body established by county ordinance.  An appeal to the tax appeal court is
properly commenced by filing, on or before the date fixed by law for the taking
of the appeal, a written notice of appeal in the office of the tax appeal court
and by service of the notice of appeal on the director of taxation and, in the
case of an appeal from a decision involving the county as a party, the real
property assessment division of the county involved.  An appealing taxpayer
shall also pay the costs in the amount fixed by section 232-22.



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



A brief description of the property involved in
sufficient detail to identify the same and the valuation placed thereon by the
assessor.



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



An appeal to the tax appeal court shall be
deemed to have been taken in time if the notice thereof and costs and the copy
of the notice shall have been deposited in the mail, postage prepaid, properly
addressed to the tax appeal court, the director of taxation, or the real
property assessment division of the county involved, and to the taxpayer or
taxpayers in the case of an appeal taken by a county, respectively, on or
before the date fixed by law for the taking of the appeal.



An appeal to the tax appeal court shall bring
up for review all questions of fact and all questions of law, including
constitutional questions, necessary to the determination of the objections
raised by the taxpayer or county in the notice of appeal. [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;
am L 1955, c 246, §2; RL 1955, §116-13; am L 1963, c 92, §9; HRS §232-16; am L
1989, 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 appeal
directly to the tax appeal court, Revised Ordinances of Honolulu §8-12.1
rejected as void insofar as it extended the right to appeal to an
"owner" pursuant to this section.  102 H. 440, 77 P.3d 478.