STAND. COM. REP. NO.  848

 

Honolulu, Hawaii

                , 2007

 

RE:   H.B. No. 1256

      H.D. 1

 

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fourth State Legislature

Regular Session of 2007

State of Hawaii

 

Sir:

 

     Your Committee on Finance, to which was referred H.B. No. 1256, H.D. 1, entitled:

 

"A BILL FOR AN ACT RELATING TO THE PERFECTION OF APPEALS TO THE TAX APPEAL COURT,"

 

begs leave to report as follows:

 

     The purpose of this bill is to ensure timely notification by requiring that:

 

     (1)  When making a direct appeal to the Tax Appeal Court; or

 

     (2)  When appealing a decision by the State Board of Review, or equivalent administrative body established by county ordinance, to the Tax Appeal Court,

 

a taxpayer must serve a notice of appeal on the Director of Taxation or the county administrator of real property tax assessments, as appropriate, to properly confer jurisdiction over the appeal.

 

     The Department of the Attorney General and Department of Taxation testified in support of this bill.  The Tax Foundation of Hawaii offered comments.

 

     As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1256, H.D. 1, and recommends that it pass Third Reading.

 

Respectfully submitted on behalf of the members of the Committee on Finance,

 

 

 

 

____________________________

MARCUS R. OSHIRO, Chair