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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 232-12

Powers when hearing appeals

Official textcapitol.hawaii.gov


§232-12 Powers when hearing appeals.
The tax appeal court when hearing appeals, shall, in respect to the summoning and examination of witnesses and the production of papers and documents and punishment for contempts and otherwise carrying out its duties and functions, have all the powers and authority of a circuit court.

Last amended: [L 1932 2d, c 40, §48; RL 1935, §1948; RL 1945, §5208; RL 1955, §116-9; am L 1967, c 231, §5; HRS §232-12; am L 1973, c 133, pt of §11] Rules of Court See HRCP rule 45. Case Notes Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963). Previous Vol04_Ch0201-0257 Next

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In this chapter (26 sections)
  1. 232-1 · Appeals by persons under contractual obligations
  2. 232-2 · Assessment in accordance with return no cause of grievance
  3. 232-3 · Grounds of appeal, real property taxes
  4. 232-4 · Second appeal
  5. 232-5 · Small claims
  6. 232-6 · Taxation board of review; appointment, removal, compensation
  7. 232-7 · Taxation board of review; duties, powers, procedure before
  8. 232-8 · Judges; assignment of cases
  9. 232-9 · Clerk; reporter; custody of records
  10. 232-10 · Sessions held where, when
  11. 232-11 · Court of record; general duties, powers, seal
  12. 232-12 · Powers when hearing appeals
  13. 232-13 · Hearing de novo; bill of particulars
  14. 232-14 · Rules and forms
  15. 232-14.5 · Bill
  16. 232-15 · Appeal to taxation board of review
  17. 232-16 · Appeal to tax appeal court
  18. 232-17 · Appeals from taxation board of review to tax appeal court
  19. 232-18 · Certificate of appeal to tax appeal court
  20. 232-19 · Appeals; procedure
  21. 232-20 · Certificate of appeal
  22. 232-21 · Appellate court may admit additional evidence
  23. 232-22 · Filing fee
  24. 232-23 · Taxation
  25. 232-24 · Taxes paid pending appeal
  26. 232-25 · Amendment of assessment list to conform to decision
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