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



(b)  [L 2004, c 202, §24 amendment
repealed June 30, 2010.  L 2006, c 94, §1.]  In the event of an appeal by a
taxpayer to the tax appeal court, if the appeal or objection is sustained in
whole, the costs deposited shall be returned to the appellant.  If the appeal
or objection is sustained in part only, or if an agreement or compromise is
made between the appellant and the tax assessor or other proper officer,
whereby a reduction is made in the total amount of the valuation assessed (in
cases of real property tax appeals) or the tax assessed (in other cases), then
a part of the costs proportionate to the amount for which the appellant obtains
a 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 appeal
without hearing upon the merits, the costs deposited in the amount set pursuant
to rules adopted by the supreme court shall be returned to the appellant.



In the event of a final determination of an
appeal 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 the
property involved, the additional tax due shall be collected in the same manner
as 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 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



 



  Return of costs, see RTAC rule 3.