COSTS;DEPOSITS; PROCEDURE AFTER DECISION

 

§232-22  Costs; deposit for on appeal.  [L2004, c 202, §23 amendment repealed June 30, 2010.  L 2006, c 94, §1.]  Nocosts shall be charged on appeal to the state board of review.

The non-refundable costs to be deposited in anyone case per taxpayer on any appeal to the tax appeal court shall be an amountset 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 appealsfrom decisions of circuit courts, as provided by sections 607-5 and 607-6.  Ifthe decision of the intermediate appellate court or the supreme court ontransfer from or review of the intermediate appellate court is in favor of thetaxpayer, the taxpayer shall pay no costs for the appeal, and any payment ordeposit therefor shall be returned to the taxpayer.  If the decision is onlypartly in favor of the taxpayer, the costs shall be prorated in the manner providedby section 232-23.  No costs shall be payable by, and no deposit shall berequired 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 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."

 

Rules of Court

 

  Costs of appeal, see RTAC rule 3.