Costs, taxation.
HRS §232-23
in effect232-23. Costs, taxation.
(a) In the
event of an appeal by a taxpayer to the state board of review, if the appeal is
compromised, or is sustained as to fifty per cent or more of the amount in
dispute, the costs deposited shall be returned to the appellant. Otherwise the
entire amount of costs deposited shall be retained.
(b) In the event of an appeal by a taxpayer to
the tax appeal court, if the appeal or objection is sustained in whole, the
costs deposited shall be returned to the appellant. If the appeal or objection
is sustained in part only, or if an agreement or compromise is made between the
appellant and the tax assessor or other proper officer, whereby a reduction is
made in the total amount of the valuation assessed (in cases of real property
tax appeals) or the tax assessed (in other cases), then a part of the costs
proportionate to the amount for which the appellant obtains a judgment or
proportionate to the amount of the reduction, as the case may be, shall be
returned to the appellant. In the event of dismissal of the appeal without
hearing upon the merits, the costs deposited in the amount set pursuant to
rules adopted by the supreme court shall be returned to the appellant.
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.
[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]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0232/HRS_0232-0023.htmFetched: 11/10/2026