§232-4  Second appeal.  In every case in
which a taxpayer appeals a real property tax assessment to a tax appeal court
and there is pending an appeal of the assessment, the taxpayer shall not be
required to file a notice of the second appeal; provided the first appeal has
not been decided prior to April 9 preceding the tax year of the second appeal;
and provided further the assessor gives notice that the tax assessment has not
been changed from the assessment which is the subject of the appeal. [L 1965, c
201, §1; Supp, §116-2.2; am L 1967, c 255, §§17, 40, 46; HRS §232-4; am L 1969,
c 170, §26; am L 1975, c 157, §31; am L 1989, c 14, §5]



 



Case Notes



 



  Taxpayers were not entitled to automatic appeals under plain
language of section.  73 H. 63, 828 P.2d 263.