§232-18  Certificate of appeal to tax appealcourt.  Upon the perfecting of an appeal to the tax appeal court, the taxassessor of the district from which the appeal is taken shall immediately sendup to the tax appeal court a certificate in which there shall be set forth theinformation required by section 232-16 to be set forth in the notice of appealwhere an appeal is taken direct from the assessment to the tax appeal court.

The certificate shall be accompanied by thetaxpayer's return, if any has been filed; provided that the department oftaxation is authorized to redact all but the last four digits of an individualtaxpayer's social security number from an accompanying tax return, a copy ofthe notice of appeal to the state board of review, or equivalent administrativebody established by county ordinance, and any amendments thereto, and thedecision or action, if any, of the state board of review or equivalentadministrative body.  Failure of the assessor to comply herewith shall notprejudice or affect the taxpayer's, county's, or assessor's appeal and thecertificate of appeal may be amended at any time up to the final determinationof the appeal. [L 1932 2d, c 40, §45; RL 1935, §1941; am L 1939, c 208, §8; RL1945, §5213; RL 1955, §116-15; am L 1963, c 92, §11; am L 1967, c 37, §1; HRS§232-18; am L 1989, c 14, §11; am L 2009, c 166, §20]

 

Note

 

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