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

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

(2)  Lack of uniformity or inequality, brought aboutby illegality of the methods used or error in the application of the methods tothe property involved, or

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

(4)  Illegality, on any ground arising under theConstitution or laws of the United States or the laws of the State (in additionto the ground of illegality of the methods used, mentioned in clause (2)). [LSp 1957, c 1, §13(a); am L 1963, c 92, §2; Supp, §116-2.1; HRS §232-3; am L1973, c 115, §1; gen ch 1985]

 

Law Journals and Reviews

 

  Real Property Tax Litigation in Hawaii.  III HBJ No. 13, atpg. 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 marketvalue, and unless this valuation exceeds the full market value there can be noreduction.  53 H. 45, 487 P.2d 1070.

  Merely showing discrepancies in assessment of differentparcels 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 ofthe fee simple interest in the land, an appeal showing method used indetermining assessment was wrong cannot be sustained.  60 H. 487, 591 P.2d 607.