REPORT TITLE:
Real Property Tax Appeals


DESCRIPTION:
Allows the county established deadline to file a real property
assessment to control instead of a statutorily set deadline.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                            1520        
HOUSE OF REPRESENTATIVES                H.B. NO.           
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO REAL PROPERTY TAX APPEALS.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  The purpose of this amendment is to delete the
 
 2 statutory reference to April 9 and to substitute it with the date
 
 3 established by county ordinance for the filing of a real property
 
 4 assessment appeal.
 
 5      SECTION 2.  Section 232-4, Hawaii Revised Statutes, is
 
 6 amended to read as follows:
 
 7      "232-4 Second appeal.  In every case in which a taxpayer
 
 8 appeals a real property tax assessment to [a] the tax appeal
 
 9 court and there is pending an appeal of the assessment, the
 
10 taxpayer shall not be required to file a notice of the second
 
11 appeal; provided the first appeal has not been decided prior to
 
12 [April 9] the date established in the respective county ordinance
 
13 for the taking of an appeal from the assessment preceding the tax
 
14 year of the second appeal; and provided further the assessor
 
15 gives notice that the tax assessment has not been changed from
 
16 the assessment which is the subject of the appeal."
 
17      SECTION 3.  Statutory material to be repealed is bracketed.
 
18 New statutory material is underscored.
 

 
Page 2                                         1520        
                                     H.B. NO.           
                                                        
                                                        

 
 1      SECTION 4.  This Act shall take effect upon its approval.
 
 2 
 
 3                           INTRODUCED BY:  _______________________