RULES AND
FORMS
§232-14 Rules and forms. (a) The
supreme court shall have power to make rules relating to procedure, and to
prescribe forms to be used, in tax appeals, including procedure and forms for
the issuance of subpoenas and other process by the tax appeal court. The rules
shall have the force and effect of law and shall be subject to change from time
to time by the supreme court.
(b) The taxation board of review, consistent
with this chapter and chapter 91, may make rules relating to procedure and
prescribe forms to be used, including procedure and forms for the issuance of
subpoenas and other process by the board or members of the board. The rules
shall have the force and effect of law. [L 1932 2d, c 40, §54; RL 1935, §1953;
RL 1945, §5210; RL 1955, §116-11; am L 1961, c 103, §18; HRS §232-14; am L
1973, c 133, §3; am L 2021, c 118, §6]
Rules of Court
Generally, see Rules of the Tax Appeal Court.
Case Notes
Construction, generally, of procedural sections. 34 H. 515
(1938).
Notes of Decisions
In Re the Tax Appeal of Hawaiian Land Co., 487 P.2d 1070 (Haw. 1971).
· cites it 4× “The applicable rules of procedure of the Tax Appeal Court promulgated under RLH § 116-11 (1955), as amended, HRS § 232-14(a) (1968) did not provide for separate appeals for land and buildings.”
Tax Appeal of Weinberg Ex Rel. WKH Corp. v. City & Cnty. of Honolulu, 922 P.2d 371 (Haw. 1996).
· cites it 2× “…a taxpayer, who believes that his or her property has been overvalued, can appeal. See HRS §§ 232-8 through 232-14; HRS §§ 232-14 through 232-18; ROH §§ 8-12.1 through 12.12. Our holding — that the City is precluded from using the income approach by ROH § 8-7.1(a) — does not…”
Tax Appeal of Cnty. of Maui v. KM HAW., 915 P.2d 1349 (Haw. 1996).
· cites it 2× “The County points out that Rule 2(b)(2)(C) of the Rules of the Tax Appeal Court of the State of Hawaii (RTAC) requires, inter alia, that each taxpayer’s notice of appeal state “the assessment valuation placed [on the property] by .”
Kalaeloa Ventures, LLC v. City & Cnty. of Honolulu., 424 P.3d 458 (Haw. 2018).
· cites it 4× “This would be contrary to the statewide jurisdiction of the tax court and this court's authority to make rules relating to the tax court's procedure pursuant to HRS § 232-14 and article VI, section 7 of the Hawai'i Constitution.”
— Haw. Rev. Stat. § 232-14(a) — 2 cases
In Re the Tax Appeal of Hawaiian Land Co., 487 P.2d 1070 (Haw. 1971).
“The applicable rules of procedure of the Tax Appeal Court promulgated under RLH § 116-11 (1955), as amended, HRS § 232-14(a) (1968) did not provide for separate appeals for land and buildings.”
Kalaeloa Ventures, LLC v. City & Cnty. of Honolulu., 424 P.3d 458 (Haw. 2018).
“This would be contrary to the statewide jurisdiction of the tax court and this court's authority to make rules relating to the tax court's procedure pursuant to HRS § 232-14 and article VI, section 7 of the Hawai'i Constitution.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.