COSTS;
DEPOSITS; PROCEDURE AFTER DECISION
§232-22 Filing fee. (a) No filing fee
shall be charged on appeal to the state taxation board of review.
(b) The nonrefundable filing fee in any one
case per taxpayer on any appeal to the tax appeal court shall be an amount set
pursuant to rules adopted by the supreme court, which shall not exceed $100.
(c) On appeal to the intermediate appellate
court, the nonrefundable filing fee shall be the same as in appeals from
decisions of circuit courts, as provided by sections 607-5 and 607-6. No costs
shall be payable by, and no deposit shall be required from, the assessor or the
county in any case. [L 1932 2d, c 40, §49; RL 1935, §1942; am imp L 1939, c 19,
§4; RL 1945, §5217; am L 1945, c 92, §1; am L 1955, c 246, §3; RL 1955,
§116-19; am L 1957, c 34, §1; am L 1963, c 92, §14; am L 1965, c 92, §1; HRS
§232-22; am L 1973, c 133, pt of §11; am L 1974, c 145, §3; gen ch 1985; am L
1989, c 14, §13; am L 1997, c 152, §2; am L 2004, c 202, §23; am L 2006, c 94,
§1; am L 2010, c 109, §1; am L 2021, c 99, §1 and c 118, §13]
Rules of Court
Costs of appeal, see RTAC rule 3.
Notes of Decisions
Narmore v. Kawafuchi, 143 P.3d 1271 (Haw. 2006).
· cites it 6× “Indeed, RTAC Rule 2(a) confirms this interpretation and states that " [a]n appeal shall be initiated by filing with the clerk of the [tax court] a written notice of appeal and, in the case of a taxpayer, paying the costs of court as prescribed in HRS, Section 232-22." Narmore's…”
Kamalu v. Paren, Inc., 132 P.3d 378 (Haw. 2006).
· cites it 2× “, HRS §§ 232-22, -23 (Supp.2004) (concerning deposits for costs by appellant in tax appeal court pursuant to Rule of the Tax Appeal Court 3(a): “[I]f an agreement .”
Corboy v. Louie., 283 P.3d 695 (Haw. 2011).
· cites it 2× “An appealing taxpayer shall also pay the costs in the amount fixed by section 232-22. 19 The County of Kaua#i also filed a motion to dismiss on April 30, 2009, which it later withdrew.”
Kalaeloa Ventures, LLC v. City & Cnty. of Honolulu., 424 P.3d 458 (Haw. 2018).
· cites it 5× “13 HRS § 232-16 cross-references HRS § 232-22, which provides, "The nonrefundable costs to be deposited in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which shall not exceed $100.”
Kauai Hotel, L.P. v. Cnty. of Kaua'i, 915 P.2d 1358 (Haw. 1996).
“of a written notice of appeal in the office of the tax appeal court within thirty days after the filing of the decision of the state board of review, or equivalent administrative body, and, in the case of any appealing taxpayer, the payment of the costs of court in the amount…”
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