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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 232-23

Taxation

Official textcapitol.hawaii.gov


§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

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In this chapter (26 sections)
  1. 232-1 · Appeals by persons under contractual obligations
  2. 232-2 · Assessment in accordance with return no cause of grievance
  3. 232-3 · Grounds of appeal, real property taxes
  4. 232-4 · Second appeal
  5. 232-5 · Small claims
  6. 232-6 · Taxation board of review; appointment, removal, compensation
  7. 232-7 · Taxation board of review; duties, powers, procedure before
  8. 232-8 · Judges; assignment of cases
  9. 232-9 · Clerk; reporter; custody of records
  10. 232-10 · Sessions held where, when
  11. 232-11 · Court of record; general duties, powers, seal
  12. 232-12 · Powers when hearing appeals
  13. 232-13 · Hearing de novo; bill of particulars
  14. 232-14 · Rules and forms
  15. 232-14.5 · Bill
  16. 232-15 · Appeal to taxation board of review
  17. 232-16 · Appeal to tax appeal court
  18. 232-17 · Appeals from taxation board of review to tax appeal court
  19. 232-18 · Certificate of appeal to tax appeal court
  20. 232-19 · Appeals; procedure
  21. 232-20 · Certificate of appeal
  22. 232-21 · Appellate court may admit additional evidence
  23. 232-22 · Filing fee
  24. 232-23 · Taxation
  25. 232-24 · Taxes paid pending appeal
  26. 232-25 · Amendment of assessment list to conform to decision
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