§232-11 Court of record; general duties,
powers, seal. The tax appeal court shall hear and determine appeals as
provided in section 232-16 or 232-17. It shall be a court of record; have
jurisdiction throughout the State with respect to matters within its
jurisdiction; and shall have the power and authority in the manner provided in
section 232-13, to decide all questions of fact and all questions of law,
including constitutional questions, involved in any such matters, without the
intervention of a jury. The court may meet at such times during the year and at
such places from time to time as shall be deemed advisable to carry out its
work. The court, with the approval of the supreme court, shall adopt and use,
and with such approval may change from time to time, an official seal. [L 1932
2d, c 40, §43; RL 1935, §1947; am L 1935, c 153, §2; am L 1939, c 208, §11; RL
1945, §5207; RL 1955, §116-8; am L 1967, c 231, §4; HRS §232-11]
Case Notes
Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287
(1963).
Notes of Decisions
Tax Appeal of Alford v. City & Cnty. of Honolulu, 122 P.3d 809 (Haw. 2005).
· cites it 8× “Rather, pursuant to HRS § 232-11 (1993), 8 the court is a court of record having statewide jurisdiction to hear and determine, without a jury, appeals from tax assessments or from decisions on such assessments made by the state boards of review.”
Kalaeloa Ventures, LLC v. City & Cnty. of Honolulu., 424 P.3d 458 (Haw. 2018).
· cites it 10× “KV also asserted that the tax court's subject matter jurisdiction derived from HRS § 232-11. 7 Based on precedent, the City did not have authority to expand or limit the jurisdiction of the tax court beyond that provided by state statute, KV contended.”
Tax Appeal of Lewis v. Kawafuchi, 116 P.3d 711 (Haw. App. 2005).
· cites it 4× “It shall be a court of record; have jurisdiction throughout the State with respect to matters within its jurisdiction; and shall have the power and authority in the manner provided in section 232-13, to decide all questions of fact and all questions of law, including…”
Tax Appeal of Cnty. of Maui v. KM HAW., 915 P.2d 1349 (Haw. 1996).
“The relevant provisions of HRS chapter 232 provide in pertinent part: § 232-11 Court of record; general duties, powers, seal.”
Kauai Hotel, L.P. v. Cnty. of Kaua'i, 915 P.2d 1358 (Haw. 1996).
· cites it 2× “HRS § 232-11 provides in pertinent part that ”[t]he tax appeal court shall hear and determine appeals as provided in section 232-16 or 232-17.”
Tax Appeal of Grace Bus. Dev. Corp. v. Kamikawa, 994 P.2d 591 (Haw. App. 1999).
“First, Hawai'i Revised Statutes (HRS) § 232-11 (1993) describes the jurisdiction of the tax appeal court as one to “hear and determine appeals as provided in [HRS] section 232-16 or 232-17.”
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