§232-20  Certificate of appeal.  [L2004, c 202, §21 amendment repealed June 30, 2010.  L 2006, c 94, §1.]  Uponthe perfection of an appeal, the judge of the tax appeal court shall send tothe appellate court a certificate in which there shall be set forth, amongother things:

(1)  A brief description of the assessment and theproperty involved in the appeal, if any, in sufficient detail to identify thesame together with the valuation placed on the property by the assessor;

(2)  The valuation claimed by the taxpayer or county;

(3)  The taxpayer's or county's grounds of objectionto the assessment;

(4)  The valuation, if any, placed thereon by anadministrative body established by county ordinance equivalent to a state boardof review; and

(5)  The valuation placed thereon by the tax appealcourt.

The certificate shall be accompanied by thetaxpayer's return, if any, a copy of the notice of appeal from the assessmentand any amendments thereof, the decision, if any, of the state board of reviewor equivalent county administrative body, a copy of the notice of appeal fromthe decision of the state board of review or equivalent county administrativebody, if any, and any amendments thereof, and a transcript or statement of theevidence before and the decision of the tax appeal court, and all exhibits,motions, orders, or other documents specified by either the taxpayer, thecounty, or the assessor.  No failure of the judge of the tax appeal court tosend or properly prepare the certificate or the accompanying documents shallprejudice, limit, or in any manner affect the taxpayer's, county's, orassessor's appeal, and the certificate of appeal may be amended at any time upto the final determination of the appeal. [L 1932 2d, c 40, §52; RL 1935,§1951; am L 1939, c 208, §13; RL 1945, §5215; RL 1955, §116-17; am L 1963, c92, §13; HRS §232-20; am L 1989, c 14, §12; am L 2004, c 202, §21]

 

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."