APPEALSFROM TAX APPEAL COURT

 

§232-19  Appeals; procedure.  [L 2004,c 202, §20 amendment repealed June 30, 2010.  L 2006, c 94, §1.]  Anytaxpayer or county aggrieved or the assessor may appeal to the intermediateappellate court, subject to chapter 602, from the decision of the tax appealcourt by filing a written notice of appeal with the tax appeal court anddepositing therewith the costs of appeal within thirty days after the filing ofthe decision.  The appeal shall be considered and treated for all purposes as ageneral appeal and shall bring up for determination all questions of fact andall questions of law, including constitutional questions, involved in theappeal.  A notice of appeal may be amended at any time up to the finaldetermination of the tax liability by the last court from which an appeal maybe taken.  The appellate court shall enter a judgment in conformity with itsopinion or decision.

All such appeals shall be speedily disposed ofand, in the hearing and disposition thereof, shall be given preference overother litigation in the discretion of the court. [L 1932 2d, c 40, §51; RL1935, §1950; am L 1939, c 208, §12; RL 1945, §5214; RL 1955, §116-16; am L1963, c 92, §12; HRS §232-19; am L 1973, c 51, §2; am L 2004, c 202, §20]

 

Note

 

  L 2004, c 202, §82 provides:

  "SECTION 82.  Appeals pending in the supreme court as ofthe effective date of this Act [July 1, 2006] may be transferred to theintermediate appellate court or retained at the supreme court as the chiefjustice, in the chief justice's sole discretion, directs."

 

Case Notes

 

  Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were"plain, adequate, and complete".  940 F. Supp. 260.

  Scope of review.  34 H. 515.

  Valuation by tax appeal court fair and just.  13 H. 125. Court's determination of value can only be disturbed if clearly erroneous.  47H. 41, 384 P.2d 287.

  Notice of appeal, sufficiency, amendment.  35 H. 855.

  Deputy tax commissioner has right to appeal.  44 H. 584, 358P.2d 539.

  Findings of tax appeal court are to be sustained unless shownto be erroneous, and burden of proof is on appellant.  53 H. 45, 487 P.2d 1070.

  Order vacating the challenged tax assessments and directingthe city to take remedial action constituted  "the decision of the taxappeal court" that finally decided the tax appeal cases and was the orderappealable under this section.  109 H. 14, 122 P.3d 809.

  A separately filed judgment is not required as a prerequisiteto an appeal to the supreme court.  108 H. 69 (App.), 116 P.3d 711.