HRS § 232-6 — Taxation board of review; appointment, removal, compensation


BOARDS OF REVIEW
BOARDS OF
REVIEW
§232-6 Taxation
board of review; appointment, removal, compensation. (a) There is
created a taxation board of review for the State.
(b) The board shall consist of three salaried
members who shall be residents of the State and shall be appointed for terms of
six years each and be removable by the governor as provided in section 26-34;
provided that the terms of the salaried members first appointed shall end on
June 30, 2025, June 30, 2027, and June 30, 2029, respectively, as designated by
the governor at the time of their appointments. Notwithstanding section 26-34,
no member shall be appointed to the board for more than three consecutive
terms. The governor shall designate a member of the board to act as its
chairperson, who shall be an attorney or accounting professional with
experience in Hawaii state taxes.
In addition, the governor shall designate a
member of the board to act as vice chairperson who shall serve as the
chairperson of the board during the temporary absence from the State or
temporary inability to act due to recusal, illness, or disqualification of the
chairperson. Any vacancy in the board shall be filled for the unexpired term.
(c) Any vacancy in the board shall not impair
the authority of the remaining members to exercise all the powers of the
board. The governor may appoint, without regard to section 26-34, an acting
member of the board during any regular member's temporary absence from the
State, temporary inability to act due to recusal, disqualification, or
illness. An acting member, during the acting member's term of service, shall
have the same powers and duties as the regular member; provided that an acting
member appointed due to a regular member's recusal or disqualification shall be
appointed for the case in which the recusal or disqualification occurred, and
the acting member's appointment shall terminate when the final decision is
filed or the case is withdrawn.
(d) The members shall devote full time to
their duties as members of the board. The chairperson of the board shall be
paid a salary set at eighty-five per cent of the salary of the director of
taxation, and the salary of each of the other members shall be ninety per cent
of the chairperson's salary. No member shall hold any other public office or
be in the employment of the State or a county, or any department or agency
thereof, or any employee organization during the member's term.
(e) The board shall be within the department
of taxation for budgetary and administrative purposes. All members of the
board shall be exempt from chapters 76 and 89.
(f) At the close of each fiscal year, the
board shall submit a written report to the governor and director of taxation on
its activities, including the cases heard and their dispositions, and the
names, duties, and salaries of its officers and employees; provided that the
report shall not contain any information that is not made public under section
232-7.