§232-18  Certificate of appeal to tax appeal
court.  Upon the perfecting of an appeal to the tax appeal court, the tax
assessor of the district from which the appeal is taken shall immediately send
up to the tax appeal court a certificate in which there shall be set forth the
information required by section 232-16 to be set forth in the notice of appeal
where an appeal is taken direct from the assessment to the tax appeal court.



The certificate shall be accompanied by the
taxpayer's return, if any has been filed; provided that the department of
taxation is authorized to redact all but the last four digits of an individual
taxpayer's social security number from an accompanying tax return, a copy of
the notice of appeal to the state board of review, or equivalent administrative
body established by county ordinance, and any amendments thereto, and the
decision or action, if any, of the state board of review or equivalent
administrative body.  Failure of the assessor to comply herewith shall not
prejudice or affect the taxpayer's, county's, or assessor's appeal and the
certificate of appeal may be amended at any time up to the final determination
of the appeal. [L 1932 2d, c 40, §45; RL 1935, §1941; am L 1939, c 208, §8; RL
1945, §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.