§246-46  Appeals.  Any taxpayer who may
deem oneself aggrieved by an assessment made by the assessor or by the
assessor's refusal to allow any exemption, may appeal from the assessment or
from such refusal to a board of review or the tax appeal court, on or before
April 9 preceding the tax year, as provided in chapter 232.  Where such an
appeal is based upon the ground that the assessed value of the real property
for tax purposes is excessive, the valuation claimed by the taxpayer in the
appeal shall be admissible in evidence, in any subsequent condemnation action
involving the property, as an admission that the fair market value of the real
property as of the date of assessment is no more than the value arrived at when
the assessed value from which the taxpayer appealed is adjusted to one hundred
per cent fair market value; provided that such evidence shall not in any way
affect the right of the taxpayer to any severance damages to which the taxpayer
may be entitled.



The mayor or the county council of any county
or the mayor or the city council of the city and county of Honolulu may appeal
any assessment of real property located within the respective county which, in
the mayor's or its judgment, does not fairly represent the fair market value of
the property assessed when compared with other property in the same county of
similar character and value, and may likewise appeal from the allowance of an
exemption of any property when the exemption is not authorized by law.  The
appeal shall be taken to a board of review or the tax appeal court on or before
April 9 preceding the tax year.  In any appeal taken by a county, the
county shall be a party in interest with the same right of appeal from the
decision of the board of review and tax appeal court as is allowed a taxpayer
under chapter 232.



Any taxpayer who has an interest in an appeal
taken 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 1959
1st, c 28, §19; am L 1963, c 92, §1 and c 143, §3; am L 1965, c 50, §1; am L
1967, 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 or
the county council" substituted for "The chairman of the board of
supervisors 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.