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Hawaii Revised Statutes

Haw. Rev. Stat. § 232-12 (2026)

  Powers when hearing appeals

✓ current as of July 2026
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     §232-12  Powers when hearing appeals.  The tax appeal court when hearing appeals, shall, in respect to the summoning and examination of witnesses and the production of papers and documents and punishment for contempts and otherwise carrying out its duties and functions, have all the powers and authority of a circuit court. [L 1932 2d, c 40, §48; RL 1935, §1948; RL 1945, §5208; RL 1955, §116-9; am L 1967, c 231, §5; HRS §232-12; am L 1973, c 133, pt of §11]

 

Rules of Court

 

  See HRCP rule 45.

 

Case Notes

 

  Cited:  33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963).

 

 

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 2005–2024 · leading case: Tax Appeal of Alford v. City & Cnty. of Honolulu, 122 P.3d 809 (Haw. 2005).
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Tax Appeal of Alford v. City & Cnty. of Honolulu, 122 P.3d 809 (Haw. 2005). · cites it 2× “HRS § 232-12 (1993). Hearings before the court are hearings de novo to determine all questions of fact and law, including constitutional questions, involved in the appeal.”
Tax Appeal of Lewis v. Kawafuchi, 116 P.3d 711 (Haw. App. 2005). · cites it 4× “HRS § 232-12 (2001). More importantly, the procedures for tax appeals are set out by statute and specifically provide the steps to be taken in appeals from assessors, appeals from boards of review, and appeals from the TAC.”
Suganuma v. Goodman, 556 P.3d 1281 (Haw. App. 2024). · cites it 2× “The county appealed, arguing that the tax appeal court exceeded its jurisdiction by lowering the assessed value below the amount claimed by the taxpayer in its notice of appeal.”
Ocean Resort Villas Vacation Owners Ass'n v. Cnty. of Maui. Petition for Writ of Mandamus, filed 08/10/2018. (Haw. 2020). “11 ** FOR PUBLICATION IN WEST’S HAWAIʻI REPORTS AND PACIFIC REPORTER ** § 232-12, which states that the TAC “shall determine all questions of fact and all questions of law, including constitutional questions.”
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