Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 232-19 — Appeals; procedure
APPEALS FROM TAX APPEAL COURT
APPEALS
FROM TAX APPEAL COURT
§232-19 Appeals; procedure. Any
taxpayer or county aggrieved or the assessor may appeal to the intermediate
appellate court, subject to chapter 602, from the decision of the tax appeal
court by filing a written notice of appeal and depositing the costs of appeal,
in the manner required by court rules, within thirty days after the filing of
the decision or within thirty days after entry of final judgment. 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,
including constitutional questions, involved in the appeal. A notice of appeal
may be amended at any time up to the final determination of the tax liability
by the last court from which an appeal may be taken. The appellate court shall
enter a judgment in conformity with its opinion or decision.
All such appeals shall be speedily disposed of
and, in the hearing and disposition thereof, shall be given preference over
other litigation in the discretion of the court.
Source: official text