§232-22 - Costs; deposit for on appeal.

COSTS;
DEPOSITS; PROCEDURE AFTER DECISION

§232-22  Costs; deposit for on appeal.  [L
2004, c 202, §23 amendment repealed June 30, 2010.  L 2006, c 94, §1.]  No
costs shall be charged on appeal to the state board of review.

The non-refundable costs to be deposited in any
one case per taxpayer on any appeal to the tax appeal court shall be an amount
set pursuant to rules adopted by the supreme court, which shall not exceed
$100.

On appeal to the intermediate appellate court,
the deposit for costs, and costs chargeable, shall be the same as in appeals
from decisions of circuit courts, as provided by sections 607-5 and 607-6.  If
the decision of the intermediate appellate court or the supreme court on
transfer from or review of the intermediate appellate court is in favor of the
taxpayer, the taxpayer shall pay no costs for the appeal, and any payment or
deposit therefor shall be returned to the taxpayer.  If the decision is only
partly in favor of the taxpayer, the costs shall be prorated in the manner provided
by section 232-23.  No costs shall be payable by, and no deposit shall be
required from, the assessor or the county in any case. [L 1932 2d, c 40, §49;
RL 1935, §1942; am imp L 1939, c 19, §4; RL 1945, §5217; am L 1945, c 92, §1;
am L 1955, c 246, §3; RL 1955, §116-19; am L 1957, c 34, §1; am L 1963, c 92,
§14; am L 1965, c 92, §1; HRS §232-22; am L 1973, c 133, pt of §11; am L 1974,
c 145, §3; gen ch 1985; am L 1989, c 14, §13; am L 1997, c 152, §2; am L 2004,
c 202, §23]

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."

Rules of Court

  Costs of appeal, see RTAC rule 3.