§232-19 - Appeals; procedure.
APPEALS FROM TAX APPEAL COURT
§232-19 Appeals; procedure. [L 2004, c 202, §20 amendment repealed June 30, 2010. L 2006, c 94, §1.] Any taxpayer or county aggrieved or the assessor may appeal to the intermediate appellate court, subject to chapter 602, from the decision of the tax appeal court by filing a written notice of appeal with the tax appeal court and depositing therewith the costs of appeal within thirty days after the filing of the decision. The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, including constitutional questions, involved in the appeal. A notice of appeal may be amended at any time up to the final determination of the tax liability by the last court from which an appeal may be taken. The appellate court shall enter a judgment in conformity with its opinion or decision.
All such appeals shall be speedily disposed of and, in the hearing and disposition thereof, shall be given preference over other litigation in the discretion of the court. [L 1932 2d, c 40, §51; RL 1935, §1950; am L 1939, c 208, §12; RL 1945, §5214; RL 1955, §116-16; am L 1963, c 92, §12; HRS §232-19; am L 1973, c 51, §2; am L 2004, c 202, §20]
Note
L 2004, c 202, §82 provides:
"SECTION 82. Appeals pending in the supreme court as of the effective date of this Act [July 1, 2006] may be transferred to the intermediate appellate court or retained at the supreme court as the chief justice, in the chief justice's sole discretion, directs."
Case Notes
Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260.
Scope of review. 34 H. 515.
Valuation by tax appeal court fair and just. 13 H. 125. Court's determination of value can only be disturbed if clearly erroneous. 47 H. 41, 384 P.2d 287.
Notice of appeal, sufficiency, amendment. 35 H. 855.
Deputy tax commissioner has right to appeal. 44 H. 584, 358 P.2d 539.
Findings of tax appeal court are to be sustained unless shown to be erroneous, and burden of proof is on appellant. 53 H. 45, 487 P.2d 1070.
Order vacating the challenged tax assessments and directing the city to take remedial action constituted "the decision of the tax appeal court" that finally decided the tax appeal cases and was the order appealable under this section. 109 H. 14, 122 P.3d 809.
A separately filed judgment is not required as a prerequisite to an appeal to the supreme court. 108 H. 69 (App.), 116 P.3d 711.