TAX APPEAL
COURT; PROCEDURE BEFORE
§232-8 Judges; assignment of cases.
The administrative judge of the circuit court of the first circuit, subject to
the direction of the chief justice as provided by section 601-2(b)(2)(B), shall
assign all tax appeal court matters to such judge or judges of the circuit
court of the first circuit as shall be deemed appropriate. [L 1932 2d, c 40,
§42; am L 1933, c 195, §1; RL 1935, §1945; am L 1935, c 161, §1; am L 1939, c
208, §10; RL 1945, §5204; RL 1955, §116-5; am L 1967, c 231, §2; HRS §232-8; am
L 1984, c 51, §1]
Law Journals and Reviews
Taxes in Hawaii Since July 1, 1968: A Report on the
Unreported Decisions of Judge Dick Yin Wong. 9 HBJ, no. 4, at 95 (1973).
Case Notes
Member not being disinterested was disqualified. 8 H. 308
(1891).
Cited: 34 H. 515, 533 (1938).
Notes of Decisions
Tax Appeal of Alford v. City & Cnty. of Honolulu, 122 P.3d 809 (Haw. 2005).
· cites it 2× “HRS § 232-8 (1993). The tax appeal judge has “all the powers and authority of a circuit court” in carrying out the duties and functions of the court.”
Tax Appeal of Lewis v. Kawafuchi, 116 P.3d 711 (Haw. App. 2005).
· cites it 4× “HRS § 232-8 (2001). It is a statewide court of limited jurisdiction, hearing and deciding, without a jury, direct appeals from tax assessors' assessments or decisions made by the Board of Review in the applicable district, [8] and has "all the powers and authority of a circuit…”
Tax Appeal of Weinberg Ex Rel. WKH Corp. v. City & Cnty. of Honolulu, 922 P.2d 371 (Haw. 1996).
· cites it 2× “…a mechanism under which 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…”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.