APPEALS
FROM BOARDS OF REVIEW



 



§232-17 
Appeals from boards of review to tax appeal court.  An appeal shall lie to
the tax appeal court from the decision of a state board of review, or
equivalent administrative body established by county ordinance.  An appeal to
the tax appeal court is properly commenced by the filing, by the taxpayer, or
the county, or the director of taxation, of a written notice of appeal in the
office of the tax appeal court within thirty days after the filing of the
decision of the state board of review, or equivalent county administrative
body, and, in the case of any appealing taxpayer, the payment of the costs of
court in the amount fixed by section 232-22, and
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. 
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 be
amended at any time.  The appeal shall bring up for determination all questions
of fact and all questions of law, including constitutional questions involved
in the appeal.



In case of an appeal by the county or the
director of taxation, a copy of the notice of appeal shall be forthwith
delivered or mailed to the taxpayer concerned or to the clerk of the county
concerned in the manner provided in section 232-7 for giving notice of
decisions.



An appeal shall be deemed to have been taken in
time, and properly commenced, if the notice thereof and costs, if any, and the
copy or copies of the notice shall have been deposited in the mail, postage
prepaid, properly addressed to the tax appeal court, director of taxation,
taxpayer or taxpayers, and, if relevant, the real property assessment division
of the county involved, respectively, within the time period provided by this
section. [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 filed
after 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 increase
the assessment at the request of the State upon an appeal filed by taxpayer was
within the jurisdiction of the tax appeal court to make.  56 H. 229, 533 P.2d
1218.



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



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



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