§246-46  Appeals.  Any taxpayer who maydeem oneself aggrieved by an assessment made by the assessor or by theassessor's refusal to allow any exemption, may appeal from the assessment orfrom such refusal to a board of review or the tax appeal court, on or beforeApril 9 preceding the tax year, as provided in chapter 232.  Where such anappeal is based upon the ground that the assessed value of the real propertyfor tax purposes is excessive, the valuation claimed by the taxpayer in theappeal shall be admissible in evidence, in any subsequent condemnation actioninvolving the property, as an admission that the fair market value of the realproperty as of the date of assessment is no more than the value arrived at whenthe assessed value from which the taxpayer appealed is adjusted to one hundredper cent fair market value; provided that such evidence shall not in any wayaffect the right of the taxpayer to any severance damages to which the taxpayermay be entitled.

The mayor or the county council of any countyor the mayor or the city council of the city and county of Honolulu may appealany assessment of real property located within the respective county which, inthe mayor's or its judgment, does not fairly represent the fair market value ofthe property assessed when compared with other property in the same county ofsimilar character and value, and may likewise appeal from the allowance of anexemption of any property when the exemption is not authorized by law.  Theappeal shall be taken to a board of review or the tax appeal court on or beforeApril 9 preceding the tax year.  In any appeal taken by a county, thecounty shall be a party in interest with the same right of appeal from thedecision of the board of review and tax appeal court as is allowed a taxpayerunder chapter 232.

Any taxpayer who has an interest in an appealtaken by the county may intervene. [L 1932 2d, c 40, pt of §38; RL 1935, pt of§1937; am L 1939, c 208, §5; RL 1945, §5160; RL 1955, §128-30; am L Sp 19591st, c 28, §19; am L 1963, c 92, §1 and c 143, §3; am L 1965, c 50, §1; am L1967, c 255, §13; HRS §246-46; am L 1969, c 170, §21; am L 1975, c 157, §21;gen ch 1985]

 

Revision Note

 

  "The mayor orthe county council" substituted for "The chairman of the board ofsupervisors or the board of supervisors" to conform to county charters.

 

Case Notes

 

  Appeal.  34 H. 515.

  This section, not §40‑35,applies where taxpayer contests valuation for real property taxes.  54 H. 250,505 P.2d 1179.

  Cited:  33 H. 795,797; 35 H. 855, 887.