HRS § 232-15 — Appeal to taxation board of review


APPEALS FROM ASSESSORS
APPEALS
FROM ASSESSORS
§232-15 Appeal to taxation board of
review. (a) The notice of appeal to the taxation board of review shall be
lodged with the board and assessor no later than the date fixed by law for the
taking of the appeal. An appeal to the taxation board of review shall be
deemed to have been taken in time if the notice thereof shall have been
postmarked and properly addressed to the board and assessor, on or before that
date.
(b) The notice of appeal shall be in writing
and any notice, however informal it may be, identifying the assessment involved
in the appeal and stating the grounds of objection to the assessment shall be
sufficient.
(c) The appeal shall be considered and treated
for all purposes as a general appeal and shall bring up for determination all
questions of fact and all questions of law, excepting questions involving the
Constitution or laws of the United States, necessary to the determination of
the objections raised by the taxpayer in the notice of appeal. If any
objection involving the Constitution or laws of the United States is included
by the taxpayer in the notice of appeal, the objection may be heard and
determined by the tax appeal court on appeal from a decision of the taxation
board of review; provided that this subsection shall not be construed to confer
upon the board the power to hear or determine the objection. Any notice of
appeal may be amended at any time before the board's decision; provided that
the amendment does not substantially change the dispute.