§232-7  Boards of review; duties, powers,procedure before.  (a)  The board of review for each district shall hearinformally all disputes between the assessor and any taxpayer in all cases inwhich appeals have been duly taken and the fact that a notice of appeal hasbeen duly filed by a taxpayer shall be conclusive evidence of the existence ofa dispute; provided that this provision shall not be construed to permit ataxpayer to dispute an assessment to the extent that it is in accordance withthe taxpayer's return.

(b)  Each board shall hold public meetings atsome central location in its taxation district, commencing not later than April9 of each year and shall hear, as speedily as possible, all appeals presentedfor each year.  A taxpayer's identity and final documents submitted in supportor opposition of an appeal shall be public information; provided that anindividual taxpayer is authorized to redact all but the last four digits of thetaxpayer's social security number from any accompanying tax return.  Each boardshall have the power and authority to decide all questions of fact and allquestions of law, excepting questions involving the Constitution or laws of theUnited States, necessary to the determination of the objections raised by thetaxpayer in the notice of appeal; provided that no board shall have power todetermine or declare an assessment illegal or void.  Without prejudice to thegenerality of the foregoing, each board shall have power to allow or disallowexemptions pursuant to law whether or not previously allowed or disallowed bythe assessor and to increase or lower any assessment.

(c)  The board shall base its decision on theevidence before it, and, as provided in section 231-20, the assessment made bythe assessor shall be deemed prima facie correct.  The board shall file withthe assessor concerned its decision in writing on each appeal decided by it,and a certified copy of the decision shall be furnished by the assessor to thetaxpayer concerned by delivery or by mailing the copy addressed to thetaxpayer's last known place of residence.

(d)  Each board and each member thereof inaddition to all other powers shall also have the power to subpoena witnesses,administer oaths, examine books and records, and hear and take evidence inrelation to any subject pending before the board.  The tax appeal court shallhave the power, upon request of the boards, to enforce by proper proceedingsthe attendance of witnesses and the giving of testimony by them, and theproduction of books, records, and papers at the hearings of the boards. [L 19322d, c 40, §40; RL 1935, §1939; am L 1939, c 208, §6; RL 1945, §5203; am L 1951,c 133, §7; RL 1955, §116-4; am L Sp 1957, c 1, §13(c); am L Sp 1959 1st, c 28,§1; am L 1963, c 92, §§3 to 6; am L 1967, c 37, §1, c 231, §1, and c 255, §§18,41, 46; HRS §232-7; am L 1969, c 170, §27; am L 1975, c 157, §32; gen ch 1985;am L 1989, c 14, §6; am L 2009, c 166, §18]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.

 

Case Notes

 

  These are statutory administrative tribunals of special andlimited jurisdiction.  34 H. 515.

  Board has no authority to increase the assessment at theinstance of the State upon an appeal filed by the taxpayer.  56 H. 229, 533P.2d 1218.