HRS § 232-20 — Certificate of appeal


§232-20 Certificate of appeal. Upon
the perfection of an appeal, the tax appeal court shall send to the appellate
court a certificate that shall include:
(1) A brief description of the assessment and the
property involved in the appeal, if any, in sufficient detail to identify the
same together with the valuation placed on the property by the assessor;
(2) The valuation claimed by the taxpayer or county;
(3) The taxpayer's or county's grounds of objection
to the assessment;
(4) The valuation, if any, placed thereon by an
administrative body established by county ordinance equivalent to the state
taxation board of review; and
(5) The valuation placed thereon by the tax appeal
court.
The certificate shall be accompanied by the
taxpayer's return, if any; a copy of the notice of appeal from the assessment
and any amendments thereof; the decision, if any, of the state taxation board
of review or equivalent county administrative body; a copy of the notice of
appeal from the decision of the state taxation board of review or equivalent
county administrative body, if any, and any amendments thereof; and a
transcript or statement of the evidence before and the decision of the tax
appeal court and all exhibits, motions, orders, or other documents specified by
either the taxpayer, county, or assessor. No failure of the judge of the tax
appeal court to send or properly prepare the certificate or the accompanying
documents shall prejudice, limit, or in any manner 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.