HRS § 232-13 — Hearing de novo; bill of particulars


§232-13 Hearing de novo; bill of
particulars. The hearing before the tax appeal court shall be a hearing de
novo. Irrespective of which party prevails in proceedings before the state
taxation board of review or any equivalent administrative body established by
county ordinance, the assessment as made by the assessor, or if increased by
the board, or equivalent county administrative body, the assessment as so
increased, shall be deemed prima facie correct. Each party shall have the
right to introduce, or the tax appeal court, of its own motion, may require the
taking of evidence in relation to the subject pending as in the court's
discretion may be deemed proper. The court, in the manner provided in section
232-16, shall determine all questions of fact and all questions of law,
including constitutional questions, involved in the appeal.
The jurisdiction of the tax appeal court shall
be limited to the amount of valuation or taxes, as the case may be, in dispute
as shown on the one hand by the amount claimed by the taxpayer or county and on
the other hand by the amount of the assessment, or if increased by the board,
or equivalent county administrative body, the assessment as so increased.
Assessments for the same year upon other
similar property situated in the State shall be receivable in evidence upon the
hearing.
Upon the application of either the taxpayer,
county, or assessor, the judge of the tax appeal court, upon notice, may allow
and direct a bill of particulars of the claim of either the taxpayer, county,
or assessor to be delivered to the other, and, in case of default, the judge
shall preclude the person defaulting from giving evidence of the part or parts
of the person's affirmative claim of which particulars have not been delivered.