Court Opinion

ID: 9791399
Source: CourtListenerOpinion
Date Created: 2023-08-31 02:10:13.88915+00
Date Added: 2024-06-11T07:37:35.952089
License: Public Domain

DISSENTING OPINION OP
CASSIDY, J.
The formula applied in assessing Ewa’s and Waialua’s real property for 1956 was evolved and adopted by the tax commissioner after collaboration with and upon recommendation of a committee of individuals exceptionally well qualified by training and experience to understand the intricacies involved in attempting to fairly evaluate real property used in the growing of sugar cane on plan*67tationg in Hawaii. Tlie necessity, from the standpoint of administration, of having some such uniform means for assessing the landholdings of sugar plantations is obvious. It should also be obvious that no formula method of taxation for cane lands could be devised which could be applied with absolute uniformity or with unerring results. Pair approximation and reasonable accuracy are all that can be expected or that should be required in those respects. I think the formula devised by the committee meets these requirements and should be upheld.
While it is undoubtedly true that when the formula is dissected into its component parts some of the factors so isolated may be analyzed in a manner to make it appear that they are not consistent with other factors used or that they are not readily adaptable to a particular plantation, I do not consider that a valid reason for rejecting the formula. As with any appraisal method using weighted factors, the formula in this case should be considered as it is applied, intact. So viewing the formula, I am unable to conclude that it does not provide a systematic method for fair and reasonable evaluation of cane lands generally or that, upon the record in this case, its application to the particular plantations involved was illegal or unwarranted. (In my opinion neither plantation was prejudiced by the use of the 1952 compromise evaluations in the application of the formula for the 1956 assessments.) I would therefore reverse and remand for affirmance of the assessments made by the tax commissioner against Waialua and Ewa for 1956 subject in the case of the latter plantation to the adjustment referred to in note 11 of the court’s opinion.