Filing fee

COSTS; DEPOSITS; PROCEDURE AFTER DECISION
COSTS;
DEPOSITS; PROCEDURE AFTER DECISION
§232-22 Filing fee.

# (a)

No filing fee shall be charged on appeal to the state taxation board of review.

# (b)

The nonrefundable filing fee in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which shall not exceed $100.

# (c)

On appeal to the intermediate appellate court, the nonrefundable filing fee shall be the same as in appeals from decisions of circuit courts, as provided by sections 607-5 and 607-6. No costs shall be payable by, and no deposit shall be required from, the assessor or the county in any case.

Last amended: [L 1932 2d, c 40, §49; RL 1935, §1942; am imp L 1939, c 19, §4; RL 1945, §5217; am L 1945, c 92, §1; am L 1955, c 246, §3; RL 1955, §116-19; am L 1957, c 34, §1; am L 1963, c 92, §14; am L 1965, c 92, §1; HRS §232-22; am L 1973, c 133, pt of §11; am L 1974, c 145, §3; gen ch 1985; am L 1989, c 14, §13; am L 1997, c 152, §2; am L 2004, c 202, §23; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 99, §1 and c 118, §13] Rules of Court Costs of appeal, see RTAC rule 3. Previous Vol04_Ch0201-0

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