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



(b)  Each board shall hold public meetings at
some central location in its taxation district, commencing not later than April
9 of each year and shall hear, as speedily as possible, all appeals presented
for each year.  A taxpayer's identity and final documents submitted in support
or opposition of an appeal shall be public information; provided that an
individual taxpayer is authorized to redact all but the last four digits of the
taxpayer's social security number from any accompanying tax return.  Each board
shall have the power and authority to decide all questions of fact and all
questions of law, excepting questions involving the Constitution or laws of the
United States, necessary to the determination of the objections raised by the
taxpayer in the notice of appeal; provided that no board shall have power to
determine or declare an assessment illegal or void.  Without prejudice to the
generality of the foregoing, each board shall have power to allow or disallow
exemptions pursuant to law whether or not previously allowed or disallowed by
the assessor and to increase or lower any assessment.



(c)  The board shall base its decision on the
evidence before it, and, as provided in section 231-20, the assessment made by
the assessor shall be deemed prima facie correct.  The board shall file with
the 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 the
taxpayer concerned by delivery or by mailing the copy addressed to the
taxpayer's last known place of residence.



(d)  Each board and each member thereof in
addition to all other powers shall also have the power to subpoena witnesses,
administer oaths, examine books and records, and hear and take evidence in
relation to any subject pending before the board.  The tax appeal court shall
have the power, upon request of the boards, to enforce by proper proceedings
the attendance of witnesses and the giving of testimony by them, and the
production of books, records, and papers at the hearings of the boards. [L 1932
2d, 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 and
limited jurisdiction.  34 H. 515.



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