§232-20  Certificate of appeal.  [L
2004, c 202, §21 amendment repealed June 30, 2010.  L 2006, c 94, §1.]  Upon
the perfection of an appeal, the judge of the tax appeal court shall send to
the appellate court a certificate in which there shall be set forth, among
other things:



(1)  A brief description of the assessment and the
property involved in the appeal, if any, in sufficient detail to identify the
same 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 objection
to the assessment;



(4)  The valuation, if any, placed thereon by an
administrative body established by county ordinance equivalent to a state board
of review; and



(5)  The valuation placed thereon by the tax appeal
court.



The certificate shall be accompanied by the
taxpayer's return, if any, a copy of the notice of appeal from the assessment
and any amendments thereof, the decision, if any, of the state board of review
or equivalent county administrative body, a copy of the notice of appeal from
the decision of the state board of review or equivalent county administrative
body, if any, and any amendments thereof, and a transcript or statement of the
evidence before and the decision of the tax appeal court, and all exhibits,
motions, orders, or other documents specified by either the taxpayer, the
county, or the assessor.  No failure of the judge of the tax appeal court to
send or properly prepare the certificate or the accompanying documents shall
prejudice, limit, or in any manner 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, §52; RL 1935,
§1951; am L 1939, c 208, §13; RL 1945, §5215; RL 1955, §116-17; am L 1963, c
92, §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 of
the effective date of this Act [July 1, 2006] may be transferred to the
intermediate appellate court or retained at the supreme court as the chief
justice, in the chief justice's sole discretion, directs."