Source: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0232/HRS_0232-0020.htm
Timestamp: 2020-06-02 22:12:33
Document Index: 481409531

Matched Legal Cases: ['§232', '§52', '§1951', '§13', '§5215', '§116', '§13', '§232', '§12', '§21', '§1', '§1']

§232-20 Certificate of appeal. Upon the perfection of an appeal, the judge of the tax appeal court shall send to the appellate court a certificate in which there shall be set forth, among other things:
(4) The valuation, if any, placed thereon by an administrative body established by county ordinance equivalent to a state board of review; and
The certificate shall be accompanied by the taxpayer's return, if any, a copy of the notice of appeal from the assessment and any amendments thereof, the decision, if any, of the state board of review or equivalent county administrative body, a copy of the notice of appeal from the decision of the state board of review or equivalent county administrative body, if any, and any amendments thereof, and a transcript or statement of the evidence before and the decision of the tax appeal court, and all exhibits, motions, orders, or other documents specified by either the taxpayer, the county, or the assessor. No failure of the judge of the tax appeal court to send or properly prepare the certificate or the accompanying documents shall prejudice, limit, or in any manner affect the taxpayer's, county's, or assessor's appeal, and the certificate of appeal may be amended at any time up to the final determination of the appeal. [L 1932 2d, c 40, §52; RL 1935, §1951; am L 1939, c 208, §13; RL 1945, §5215; RL 1955, §116-17; am L 1963, c 92, §13; HRS §232-20; am L 1989, c 14, §12; am L 2004, c 202, §21; am L 2006, c 94, §1; am L 2010, c 109, §1]