§231-20 Evidence, tax records as. In
respect of every tax the administration of which is within the scope of the
department of taxation's duties and except as otherwise specifically provided
in the law imposing the tax, the notices of assessments, records of
assessments, and lists or other records of payments and amounts unpaid,
prepared by or under the authority of the department, or copies thereof, shall
be prima facie proof of the assessment of the property or person assessed, the
amount due and unpaid, and the delinquency in payment, and that all
requirements of law in relation thereto have been complied with. [L 1932 2d, c
40, §4; RL 1935, §1911; RL 1945, §5127; am L 1953, c 125, §3; RL 1955, §115-25;
am L Sp 1959 2d, c 1, §16; HRS §231-20]
Notes of Decisions
Narmore v. Kawafuchi, 143 P.3d 1271 (Haw. 2006).
· cites it 2× “(c) The board shall base its decision on the evidence before it, and, as provided in section 231-20, the assessment made by the assessor shall be deemed prima facie correct.”
In re the Tax Appeal of Valley of the Temples Corp., 533 P.2d 1218 (Haw. 1975).
· cites it 2× “HRS § 231-20. Once assessment lists have been published, no *233 changes may be made in the assessment except under very narrow circumstances as provided for in Chapter 231 and Chapter 246.”
State v. Hale, 367 P.2d 81 (Haw. 1961).
“While the trial court did stamp the requests for instructions handed in by the respective parties indicating those given and those refused as well as those modified, still he failed to endorse them by signing such markings, with one exception, and in no wise did he indicate just…”
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