§232-23  Costs, taxation.  (a)  In theevent of an appeal by a taxpayer to the state board of review, if the appeal iscompromised, or is sustained as to fifty per cent or more of the amount indispute, the costs deposited shall be returned to the appellant.  Otherwise theentire amount of costs deposited shall be retained.

(b)  [L 2004, c 202, §24 amendmentrepealed June 30, 2010.  L 2006, c 94, §1.]  In the event of an appeal by ataxpayer to the tax appeal court, if the appeal or objection is sustained inwhole, the costs deposited shall be returned to the appellant.  If the appealor objection is sustained in part only, or if an agreement or compromise ismade between the appellant and the tax assessor or other proper officer,whereby a reduction is made in the total amount of the valuation assessed (incases of real property tax appeals) or the tax assessed (in other cases), thena part of the costs proportionate to the amount for which the appellant obtainsa judgment or proportionate to the amount of the reduction, as the case may be,shall be returned to the appellant.  In the event of dismissal of the appealwithout hearing upon the merits, the costs deposited in the amount set pursuantto rules adopted by the supreme court shall be returned to the appellant.

In the event of a final determination of anappeal by a county to the tax appeal court, the intermediate appellate court,or the supreme court on review, that a higher assessment should be made of theproperty involved, the additional tax due shall be collected in the same manneras the tax based upon the original assessment. [L 1932 2d, c 40, §50; RL 1935,§1943; RL 1945, §5218; am L 1945, c 92, §2; RL 1955, §116-20; am L 1957, c 34,§2; am L 1963, c 92, §15; HRS §232-23; am L 1989, c 14, §14; am L 1997, c 152,§3; am L 2004, c 202, §24]

 

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

 

  Return of costs, see RTAC rule 3.