HRS § 232-7 — Taxation board of review; duties, powers, procedure before


§232-7 Taxation board of review; duties,
powers, procedure before. (a) The taxation board of review shall hear
informally all disputes between the assessor and any taxpayer in all cases in
which appeals have been duly taken and the fact that a notice of appeal has
been duly filed by a taxpayer shall be conclusive evidence of the existence of
a dispute; provided that this subsection shall not be construed to permit a
taxpayer to dispute an assessment to the extent that it is in accordance with
the taxpayer's return.
(b) At least two board members shall be
present at any meeting or proceeding of the board to constitute a quorum. The
board shall validate its actions by a concurrence of a majority of the members
who heard the appeal. The board shall hear, as speedily as possible, all
appeals presented for each year. Each appeal shall be considered a contested
case hearing under section 91-9. Written notice of the hearing shall meet the
requirements of section 91-9.5; provided that if the notice is sent to the taxpayer's
last known address, a return receipt shall not be required and, in lieu of a
return receipt, the board shall post the notice on its website for a minimum of
fifteen consecutive days before the scheduled hearing date and provide
confirmation that the notice was mailed. Taxpayers and others appearing before
the board may also participate via teleconference or any other cost-efficient
means of the board's choosing.
(c) A taxpayer's identity and final documents
submitted in support or opposition of an appeal shall be public information;
provided that an individual taxpayer shall be authorized to redact all but the
last four digits of the taxpayer's social security number from any accompanying
tax return. The board may decide all questions of fact and all questions of
law, excepting questions involving the Constitution or laws of the United
States, necessary to the determination of the objections raised by the taxpayer
in the notice of appeal; provided that the board shall not have the power to
determine or declare an assessment illegal or void. Without prejudice to the
generality of the foregoing, the board shall have the power to allow or
disallow exemptions pursuant to law, whether or not previously allowed or
disallowed by the assessor, and to increase or lower any assessment.
(d) The board shall base its decision solely
on the law and evidence presented directly to it by the parties and, as
provided in section 231-20, the assessment made by the assessor shall be deemed
prima facie correct. All decisions of the board shall be reduced to writing
and shall state separately the board's findings of fact and conclusions of
law. The board shall file with the assessor concerned its decision in writing
on each appeal decided by it, and a certified copy of the decision shall be furnished
by the assessor to the taxpayer concerned by delivery or by mailing the copy
addressed to the taxpayer's last known place of residence.
(e) The board and
each member thereof, in addition to all other powers, shall also have the power
to subpoena witnesses, administer oaths, examine books and records, and hear
and take evidence in relation to any subject raised by the parties before the board.
The tax appeal court shall have the power, upon request of the board, to
enforce by proper proceedings the attendance of witnesses, giving of testimony
by witnesses, and production of books, records, and papers at the hearings of
the board.