HRS § 232-17 — Appeals from taxation board of review to tax appeal court


APPEALS FROM BOARDS OF REVIEW
APPEALS
FROM BOARDS OF REVIEW
§232-17
Appeals from taxation board of review to tax appeal court. An appeal shall
lie to the tax appeal court from the decision of the state taxation board of
review, or equivalent administrative body established by county ordinance. An
appeal to the tax appeal court shall be properly commenced by the filing, by
the taxpayer, county, or director of taxation, of a written notice of appeal in
the office of the tax appeal court within thirty days after the filing of the
decision of the state taxation board of review or an equivalent county
administrative body, and, in the case of any appealing taxpayer, the payment of
the costs of court in the amount fixed by section 232-22, and service of the
notice of appeal on the director of taxation in the case of an appeal involving
the department of taxation, or on the real property assessment division of the
county involved in the case of an appeal involving the county, or upon both the
director of taxation and the real property assessment division of the county
involved in the case of an appeal involving both the department of taxation and
the county. A notice of appeal shall be sufficient if it states that the
taxpayer, county, or director of taxation appeals from the decision of the
state taxation board of review, or an equivalent county administrative body, to
the tax appeal court and may be amended at any time. The appeal shall bring up
for determination all questions of fact and all questions of law, including
constitutional questions involved in the appeal.
In case of an appeal by the county or director
of taxation, a copy of the notice of appeal shall be forthwith delivered or
mailed to the taxpayer concerned or to the clerk of the county concerned in the
manner provided in section 232-7 for giving notice of decisions.
An appeal shall be deemed to have been taken in
time, and properly commenced, if the notice thereof and costs, if any, and the
copy or copies of the notice have been deposited in the mail, postage prepaid,
properly addressed to the tax appeal court, taxpayer or taxpayers, and director
of taxation or, if relevant, the real property assessment division of the
county involved, respectively, within the time period provided by this section.