HRS § 232-18 — Certificate of appeal to tax appeal court


§232-18 Certificate of appeal to tax
appeal court. (a) Upon the perfecting of an appeal to the tax appeal
court, the tax assessor shall immediately send up to the tax appeal court a
certificate in which there shall be set forth the information required by
section 232-16 to be set forth in the notice of appeal where an appeal is taken
direct from the assessment to the tax appeal court.
(b) The certificate shall be accompanied by
the taxpayer's return, if any has been filed; provided that the department of
taxation may redact all but the last four digits of an individual taxpayer's
social security number from an accompanying tax return, a copy of the notice of
appeal to the state taxation board of review, or an equivalent administrative
body established by county ordinance, and any amendments thereto, and the
decision or action, if any, of the state taxation board of review or equivalent
administrative body. Failure of the assessor to comply with this section shall
not prejudice or affect the taxpayer's, county's, or assessor's appeal, and the
certificate of appeal may be amended at any time up to the final determination
of the appeal.