Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 232-23 — Taxation

§232-23 Taxation. In the event of a
final determination of an appeal by a county to the tax appeal court, the
intermediate appellate court, or the supreme court on review, that a higher
assessment should be made of the property involved, the additional tax due
shall be collected in the same manner as the tax based upon the original
assessment.

Last amended: [L 1932 2d, c 40, §50; RL 1935, §1943; RL 1945, §5218; am L 1945, c 92, §2; RL 1955, §116-20; am L 1957, c 34, §2; am L 1963, c 92, §15; HRS §232-23; am L 1989, c 14, §14; am L 1997, c 152, §3; am L 2004, c 202, §24; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 99, §2 superseding c 118, §14] Rules of Court Return of costs, see RTAC rule 3. Previous Vol04_Ch0201-0257 Next

Source: official text