APPEALSFROM BOARDS OF REVIEW

 

§232-17 Appeals from boards of review to tax appeal court.  An appeal shall lie tothe tax appeal court from the decision of a state board of review, orequivalent administrative body established by county ordinance.  An appeal tothe tax appeal court is properly commenced by the filing, by the taxpayer, orthe county, or the director of taxation, of a written notice of appeal in theoffice of the tax appeal court within thirty days after the filing of thedecision of the state board of review, or equivalent county administrativebody, and, in the case of any appealing taxpayer, the payment of the costs ofcourt in the amount fixed by section 232-22, andservice of the notice of appeal on the director of taxation and, in the case ofan appeal from a decision involving the county as a party, the realproperty assessment division of the county involved. A notice of appeal shall be sufficient if it states that the taxpayer, county,or director of taxation appeals from the decision of the state board of review,or equivalent county administrative body, to the tax appeal court and may beamended at any time.  The appeal shall bring up for determination all questionsof fact and all questions of law, including constitutional questions involvedin the appeal.

In case of an appeal by the county or thedirector of taxation, a copy of the notice of appeal shall be forthwithdelivered or mailed to the taxpayer concerned or to the clerk of the countyconcerned in the manner provided in section 232-7 for giving notice ofdecisions.

An appeal shall be deemed to have been taken intime, and properly commenced, if the notice thereof and costs, if any, and thecopy or copies of the notice shall have been deposited in the mail, postageprepaid, properly addressed to the tax appeal court, director of taxation,taxpayer or taxpayers, and, if relevant, the real property assessment divisionof the county involved, respectively, within the time period provided by thissection. [L 1932 2d, c 40, §41; RL 1935, §1940; am L 1939, c 208, §7; RL 1945,§5212; RL 1955, §116-14; am L 1963, c 92, §10; HRS §232-17; am L 1973, c 51,§1; am L 1989, c 14, §10; am L 2007, c 154, §2]

 

Note

 

  The 2007 amendment applies to any notice of appeal filedafter June 8, 2007.  L 2007, c 154, §4.

 

Rules of Court

 

  Filing appeal, see RTAC rule 2.

 

Case Notes

 

  Scope of review.  34 H. 515.

  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.

  In appeal from board of review, tax appeal court jurisdictionlimited to objections raised before board and any other issues of fact or lawthat were necessarily considered by the board.  81 H. 257, 915 P.2d 1358.

  The agency-specific appellate procedure prescribed in thissection precluded appellants' resort to judicial review under §91-14(a);jurisdiction to hear appellants' tax appeal rested exclusively with the taxappeal court.  106 H. 318, 104 P.3d 905.

  Under the plain and unambiguous language of thissection, it is the filing of the notice of appeal with the tax court thatinitiates the appeal, and not the filing of a copy of the notice of appeal withthe assessor; thus, taxpayer's timely filing of taxpayer's notice of appealwith the tax court initiated taxpayer's appeal, and failure to file a copy ofthis notice in the assessor's office pursuant to this section did not divestthe tax court, or the supreme court, of appellate jurisdiction.  112 H. 69, 143P.3d 1271.