STAND. COM. REP. NO. 983

 

Honolulu, Hawaii

                  

 

RE:    S.B. No. 1342

       S.D. 2

 

 

 

Honorable Colleen Hanabusa

President of the Senate

Twenty-Fourth State Legislature

Regular Session of 2007

State of Hawaii

 

Madam President:

 

     Your Committee on Judiciary and Labor, to which was referred S.B. No. 1342, S.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 measure is to clarify that an appeal to the Tax Appeal Court from a Board of Review decision, or the decision of an equivalent county administrative body, must be served on the Director of Taxation or County Real Property Assessment Division within thirty days of the date of the decision to properly confer jurisdiction over the appeal.

 

     Testimony in support of this measure was received from the Department of Taxation, Department of the State Attorney General, and City and County of Honolulu – Department of Budget and Fiscal Services.  Your Committee received no opposing testimony. 

 

     Your Committee has amended this measure by delaying the effective date to continue further discussion. 

 

     As affirmed by the record of votes of the members of your Committee on Judiciary and Labor that is attached to this report, your Committee is in accord with the intent and purpose of S.B.


No. 1342, S.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 1342, S.D. 2.

 

Respectfully submitted on behalf of the members of the Committee on Judiciary and Labor,

 

 

 

____________________________

CLAYTON HEE, Chair