§235-32  Apportionment; property factor;
average value.  The average value of property shall be determined by
averaging the values at the beginning and ending of the tax period but the
director of taxation may require the averaging of monthly values during the tax
period if reasonably required to reflect properly the average value of the
taxpayer's property. [L 1967, c 33, pt of §1; HRS §235-32]