§232-3  Grounds of appeal, real property
taxes.  In the case of a real property tax appeal, no taxpayer or county
shall be deemed aggrieved by an assessment, nor shall an assessment be lowered
or an exemption allowed, unless there is shown:



(1)  Assessment of the property exceeds by more than
twenty per cent the ratio of assessment to market value used by the director of
taxation as the real property tax base, or



(2)  Lack of uniformity or inequality, brought about
by illegality of the methods used or error in the application of the methods to
the property involved, or



(3)  Denial of an exemption to which the taxpayer is
entitled and for which the taxpayer has qualified, or



(4)  Illegality, on any ground arising under the
Constitution or laws of the United States or the laws of the State (in addition
to the ground of illegality of the methods used, mentioned in clause (2)). [L
Sp 1957, c 1, §13(a); am L 1963, c 92, §2; Supp, §116-2.1; HRS §232-3; am L
1973, c 115, §1; gen ch 1985]



 



Law Journals and Reviews



 



  Real Property Tax Litigation in Hawaii.  III HBJ No. 13, at
pg. 57.



 



Case Notes



 



  Method of valuation of cane lands inappropriate and illegal. 
47 H. 41, 384 P.2d 287.



  "Assessment" means the percentage of fair market
value, and unless this valuation exceeds the full market value there can be no
reduction.  53 H. 45, 487 P.2d 1070.



  Merely showing discrepancies in assessment of different
parcels of land is not sufficient to prove denial of equal protection.  53 H.
45, 487 P.2d 1070.



  Without appellant providing evidence of fair market value of
the fee simple interest in the land, an appeal showing method used in
determining assessment was wrong cannot be sustained.  60 H. 487, 591 P.2d 607.