reglab/housing_qa huggingface dataset:
HI Rev Stat § 232-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-6 Taxation board of review; appointment, removal, compensation.

  §232-6 Taxation board of review; appointment, removal, compensation. (a) There is created a taxation board of review for the State.  (b) The board shall consist of no more than ten members who shall be residents of the State and shall be appointed and be removable by the governor as provided in section 26-34. The governor shall designate a member of the board to act as chairperson thereof. In addition, the governor shall designate a member of the board to act as vice chairperson who shall serve as the chairperson of the board during the temporary absence from the State, illness, or disqualification of the chairperson. Any vacancy in the board shall be filled for the unexpired term. Each member shall receive and be paid out of the treasury compensation for the member's services at the rate of $10 per day for each day's actual attendance and the member's actual traveling expenses. No officer or employee of the State shall be eligible for appointment to the board.  (c) Any vacancy in the board shall not impair the authority of the remaining members to exercise all the powers of the board. The governor may appoint, without regard to section 26-34, an acting member of the board during any regular member's temporary absence from the State, temporary inability to act due to recusal, disqualification, or illness. An acting member, during the acting member's term of service, shall have the same powers and duties as the regular member; provided that an acting member appointed due to a regular member's recusal or disqualification shall be appointed for the case in which the recusal or disqualification occurred, and the acting member's appointment shall terminate when the final decision is filed or the case is withdrawn. [L 1932 2d, c 40, §39; RL 1935, §1938; RL 1945, §5202; RL 1955, §116-3; am L Sp 1957, c 1, §13(b); am L Sp 1959 2d, c 1, §5; am L 1965, c 25, §1; am L 1967, c 37, §1 and c 80, §1; HRS §232-6; gen ch 1985, 1993; am L 2013, c 59, §1; am L 2021, c 118, §3] Cross References  Boards, generally, see §26-34.
HI Rev Stat § 232-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-8 Judges; assignment of cases.

  §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).
HI Rev Stat § 232-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-9 Clerk; reporter; custody of records.

 §232-9 Clerk; reporter; custody of records. The clerk of the land court shall be ex officio the clerk of the tax appeal court and shall serve as such without additional compensation. The clerk shall record all the proceedings of the court and perform, on its behalf, any routine duties which it may assign to the clerk. Upon the entry of any written order of the court, the clerk shall immediately send a copy thereof to all interested parties and to the department of taxation which shall forthwith correct the assessment list to conform thereto. All records of the court shall be kept in the office of the clerk. Any assistant to the clerk may act in the place of the clerk.   Whenever necessary the court shall engage the services of a reporter who shall receive such compensation as may be fixed by it. The office of the court shall be in the judiciary building, at Honolulu, but it may sit at such other places as it may deem necessary. [L 1932 2d, c 40, §47; am L 1933, c 195, §3; RL 1935, §1946; RL 1945, §5205; RL 1955, §116-6; am L Sp 1959 2d, c 1, §16; HRS §232-9; gen ch 1985] Rules of Court  Transcripts of proceedings, see RTAC rule 13.
HI Rev Stat § 232-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-10 Sessions held where, when.

 §232-10 Sessions held where, when. The tax appeal court shall commence to hold meetings to hear and determine appeals not later than July 1 of each year and at such place as shall be determined by the court, and the court may adjourn from time to time and may hold hearings at such other time or times and at such place or places as the court may determine. Notice shall be given to all persons in interest of the time and place set for hearings. [L 1932 2d, c 40, §44; RL 1935, §1949; RL 1945, §5206; RL 1955, §116-7; am L 1967, c 231, §3; HRS §232-10]
HI Rev Stat § 232-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-11 Court of record; general duties, powers, seal.

 §232-11 Court of record; general duties, powers, seal. The tax appeal court shall hear and determine appeals as provided in section 232-16 or 232-17. It shall be a court of record; have jurisdiction throughout the State with respect to matters within its jurisdiction; and shall have the power and authority in the manner provided in section 232-13, to decide all questions of fact and all questions of law, including constitutional questions, involved in any such matters, without the intervention of a jury. The court may meet at such times during the year and at such places from time to time as shall be deemed advisable to carry out its work. The court, with the approval of the supreme court, shall adopt and use, and with such approval may change from time to time, an official seal. [L 1932 2d, c 40, §43; RL 1935, §1947; am L 1935, c 153, §2; am L 1939, c 208, §11; RL 1945, §5207; RL 1955, §116-8; am L 1967, c 231, §4; HRS §232-11] Case Notes  Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963).
HI Rev Stat § 232-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-12 Powers when hearing appeals.

 §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).
HI Rev Stat § 232-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-13 Hearing de novo; bill of particulars.

 §232-13 Hearing de novo; bill of particulars. The hearing before the tax appeal court shall be a hearing de novo. Irrespective of which party prevails in proceedings before the state taxation board of review or any equivalent administrative body established by county ordinance, the assessment as made by the assessor, or if increased by the board, or equivalent county administrative body, the assessment as so increased, shall be deemed prima facie correct. Each party shall have the right to introduce, or the tax appeal court, of its own motion, may require the taking of evidence in relation to the subject pending as in the court's discretion may be deemed proper. The court, in the manner provided in section 232-16, shall determine all questions of fact and all questions of law, including constitutional questions, involved in the appeal.  The jurisdiction of the tax appeal court shall be limited to the amount of valuation or taxes, as the case may be, in dispute as shown on the one hand by the amount claimed by the taxpayer or county and on the other hand by the amount of the assessment, or if increased by the board, or equivalent county administrative body, the assessment as so increased.  Assessments for the same year upon other similar property situated in the State shall be receivable in evidence upon the hearing.  Upon the application of either the taxpayer, county, or assessor, the judge of the tax appeal court, upon notice, may allow and direct a bill of particulars of the claim of either the taxpayer, county, or assessor to be delivered to the other, and, in case of default, the judge shall preclude the person defaulting from giving evidence of the part or parts of the person's affirmative claim of which particulars have not been delivered. [L 1932 2d, c 40, §46; am L 1933, c 195, §2; RL 1935, §1944; am L 1939, c 208, §9; RL 1945, §5209; RL 1955, §116-10; am L Sp 1957, c 1, §13(d); am L 1963, c 92, §7; HRS §232-13; gen ch 1985; am L 1986, c 339, §17; am L 1989, c 14, §7; am L 2021, c 118, §5] Case Notes  Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995).  The determination that the board had no authority to increase the assessment at the request of the State upon an appeal filed by taxpayer was within the jurisdiction of the tax appeal court to make. 56 H. 229, 533 P.2d 1218 (1975).  "The amount claimed by the taxpayer" is not limited to amount stated by taxpayer in its notice of appeal but means whatever amount is supported by evidence presented to tax appeal court, and this section limits the jurisdiction of tax appeal court to that amount. 81 H. 248, 915 P.2d 1349 (1996).
HI Rev Stat § 232-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-14 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).
HI Rev Stat § 232-14.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-14.5 Appeals relating to claims for refund. (a) The denial in whole or in part by the department of taxation of a tax refund claim may be appealed by the filing of a written notice of appeal to the taxation board of review or the tax appeal court within thirty days after notice of the denial of the claim. (b) An appeal may be filed with the taxation board of review or the tax appeal court for review of the merits of a tax refund claim, upon a notice of appeal filed at any time after one hundred eighty days from the date that the claim was filed; provided that the department has not given notice of a denial of the claim within that period. (c) Notwithstanding any law to the contrary under title 14, this section shall apply to tax refund claims for all taxes administered by the department of taxation. The procedures for appeals from tax assessors, the taxation board of review, and the tax appeal court provided under this chapter and under section 235-114 shall apply to appeals relating to tax refund claims under this section. Any claimed tax refund or credit appealed pursuant to this section shall be awarded only if the claim therefor was filed within the applicable statutory period of limitation. [L 2005, c 167, §1; am L 2021, c 118, §7]

Revision Note Part heading added pursuant to §23G-15. §232-14.5 Appeals relating to claims for refund. (a) The denial in whole or in part by the department of taxation of a tax refund claim may be appealed by the filing of a written notice of appeal to the taxation board of review or the tax appeal court within thirty days after notice of the denial of the claim.  (b) An appeal may be filed with the taxation board of review or the tax appeal court for review of the merits of a tax refund claim, upon a notice of appeal filed at any time after one hundred eighty days from the date that the claim was filed; provided that the department has not given notice of a denial of the claim within that period.  (c) Notwithstanding any law to the contrary under title 14, this section shall apply to tax refund claims for all taxes administered by the department of taxation. The procedures for appeals from tax assessors, the taxation board of review, and the tax appeal court provided under this chapter and under section 235-114 shall apply to appeals relating to tax refund claims under this section. Any claimed tax refund or credit appealed pursuant to this section shall be awarded only if the claim therefor was filed within the applicable statutory period of limitation. [L 2005, c 167, §1; am L 2021, c 118, §7]
HI Rev Stat § 232-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-15 Appeal to taxation board of review.

  §232-15 Appeal to taxation board of review. (a) The notice of appeal to the taxation board of review shall be lodged with the board and assessor no later than the date fixed by law for the taking of the appeal. An appeal to the taxation board of review shall be deemed to have been taken in time if the notice thereof shall have been postmarked and properly addressed to the board and assessor, on or before that date.  (b) The notice of appeal shall be in writing and any notice, however informal it may be, identifying the assessment involved in the appeal and stating the grounds of objection to the assessment shall be sufficient.  (c) The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary to the determination of the objections raised by the taxpayer in the notice of appeal. If any objection involving the Constitution or laws of the United States is included by the taxpayer in the notice of appeal, the objection may be heard and determined by the tax appeal court on appeal from a decision of the taxation board of review; provided that this subsection shall not be construed to confer upon the board the power to hear or determine the objection. Any notice of appeal may be amended at any time before the board's decision; provided that the amendment does not substantially change the dispute. [L 1932 2d, c 40, pt of §38; RL 1935, pt of §1937; am L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-12; am L 1963, c 92, §8; am L 1967, c 37, §1; HRS §232-15; gen ch 1985; am L 1989, c 14, §8; am L 2021, c 118, §8] Case Notes  Where assessor accepts tax form defectively executed without question, taxpayer cannot be denied appeal on ground of such defect. 6 H. 534 (1884).  Scope of review. 34 H. 515 (1938).  Cited: 33 H. 795, 797 (1936).
HI Rev Stat § 232-18 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-18 Certificate of appeal to tax appeal court.

  §232-18 Certificate of appeal to tax appeal court. (a) Upon the perfecting of an appeal to the tax appeal court, the tax assessor shall immediately send up to the tax appeal court a certificate in which there shall be set forth the information required by section 232-16 to be set forth in the notice of appeal where an appeal is taken direct from the assessment to the tax appeal court.  (b) The certificate shall be accompanied by the taxpayer's return, if any has been filed; provided that the department of taxation may redact all but the last four digits of an individual taxpayer's social security number from an accompanying tax return, a copy of the notice of appeal to the state taxation board of review, or an equivalent administrative body established by county ordinance, and any amendments thereto, and the decision or action, if any, of the state taxation board of review or equivalent administrative body. Failure of the assessor to comply with this section shall not prejudice or 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, §45; RL 1935, §1941; am L 1939, c 208, §8; RL 1945, §5213; RL 1955, §116-15; am L 1963, c 92, §11; am L 1967, c 37, §1; HRS §232-18; am L 1989, c 14, §11; am L 2009, c 166, §20; am L 2021, c 118, §11]
HI Rev Stat § 232-19 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-19 Appeals; procedure.

  §232-19 Appeals; procedure. Any taxpayer or county aggrieved or the assessor may appeal to the intermediate appellate court, subject to chapter 602, from the decision of the tax appeal court by filing a written notice of appeal with the tax appeal court and depositing therewith the costs of appeal within thirty days after the filing of the decision. The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, including constitutional questions, involved in the appeal. A notice of appeal may be amended at any time up to the final determination of the tax liability by the last court from which an appeal may be taken. The appellate court shall enter a judgment in conformity with its opinion or decision.   All such appeals shall be speedily disposed of and, in the hearing and disposition thereof, shall be given preference over other litigation in the discretion of the court. [L 1932 2d, c 40, §51; RL 1935, §1950; am L 1939, c 208, §12; RL 1945, §5214; RL 1955, §116-16; am L 1963, c 92, §12; HRS §232-19; am L 1973, c 51, §2; am L 2004, c 202, §20; am L 2006, c 94, §1; am L 2010, c 109, §1] Case Notes  Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995).  Valuation by tax appeal court fair and just. 13 H. 125 (1900).  Scope of review. 34 H. 515 (1938).  Notice of appeal, sufficiency, amendment. 35 H. 855 (1941).  Deputy tax commissioner has right to appeal. 44 H. 584, 358 P.2d 539 (1961).  Court's determination of value can only be disturbed if clearly erroneous. 47 H. 41, 384 P.2d 287 (1963).  Findings of tax appeal court are to be sustained unless shown to be erroneous, and burden of proof is on appellant. 53 H. 45, 487 P.2d 1070 (1971).  Order vacating the challenged tax assessments and directing the city to take remedial action constituted "the decision of the tax appeal court" that finally decided the tax appeal cases and was the order appealable under this section. 109 H. 14, 122 P.3d 809 (2005).  A separately filed judgment is not required as a prerequisite to an appeal to the supreme court. 108 H. 69 (App.), 116 P.3d 711 (2005).
HI Rev Stat § 232-20 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-20 Certificate of appeal.

  §232-20 Certificate of appeal. Upon the perfection of an appeal, the tax appeal court shall send to the appellate court a certificate that shall include:  (1) A brief description of the assessment and the property involved in the appeal, if any, in sufficient detail to identify the same together with the valuation placed on the property by the assessor;  (2) The valuation claimed by the taxpayer or county;  (3) The taxpayer's or county's grounds of objection to the assessment;  (4) The valuation, if any, placed thereon by an administrative body established by county ordinance equivalent to the state taxation board of review; and  (5) The valuation placed thereon by the tax appeal court.  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 taxation board of review or equivalent county administrative body; a copy of the notice of appeal from the decision of the state taxation 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, county, or 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; am L 2021, c 118, §12]
HI Rev Stat § 232-21 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-21 Appellate court may admit additional evidence.

 §232-21 Appellate court may admit additional evidence. Upon appeal, the appellate court may permit any party to introduce, or, of its own motion, may require the taking of, additional evidence material to the matter in dispute. [L 1932 2d, c 40, §53; RL 1935, §1952; RL 1945, §5216; RL 1955, §116-18; HRS §232-21; am L 2004, c 202, §22; am L 2006, c 94, §1; am L 2010, c 109, §1]
HI Rev Stat § 232-22 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-22 Filing fee.

  §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.
HI Rev Stat § 232-23 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-23 Taxation.

 §232-23 Taxation. In the event of a final determination of an appeal by a county to the tax appeal court, the intermediate appellate court, or the supreme court on review, that a higher assessment should be made of the property involved, the additional tax due shall be collected in the same manner as the tax based upon the original assessment. [L 1932 2d, c 40, §50; RL 1935, §1943; RL 1945, §5218; am L 1945, c 92, §2; RL 1955, §116-20; am L 1957, c 34, §2; am L 1963, c 92, §15; HRS §232-23; am L 1989, c 14, §14; am L 1997, c 152, §3; am L 2004, c 202, §24; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 99, §2 superseding c 118, §14] Rules of Court  Return of costs, see RTAC rule 3.