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                                                        1374
THE SENATE                              S.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 to Hawaii Revised
 
 2 Statutes Section 232-16 is:
 
 3      (1)  To ensure the conformity of requirements for a notice
 
 4 of appeal of a real property assessment to the county board of
 
 5 review and the tax appeal court.  Under existing law, a notice of
 
 6 appeal to the tax appeal court is sufficient if it meets the
 
 7 requirement of a notice of appeal to the county board of review,
 
 8 which requirements are set forth in the respective county
 
 9 ordinances. This amendment clarifies that for an appeal of a real
 
10 property assessment, a notice of appeal must be filed for each
 
11 separate tax map key parcel or individual condominium property
 
12 regime unit which is appealed;
 
13      (2)  To clarify that the time for appeal of a real property
 
14 assessment to the tax appeal court is as established by the
 
15 respective county ordinance; and
 
16      (3)  To restrict amendments to a notice of appeal of a real
 
17 property assessment.  This bill prohibits an appellant in a real
 
18 property tax appeal from lowering the valuation claimed after the
 
19 appeal is taken, to preserve the integrity of the county
 

 
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 1 budgetary process by ensuring that estimated tax realizations
 
 2 accurately reflect disputed funds and that adequate funds are
 
 3 placed in escrow to refund taxes.
 
 4      SECTION 2.  Section 232-16, Hawaii Revised Statutes, is
 
 5 amended to read as follows:
 
 6      "232-16  Appeal to tax appeal court.  A taxpayer or county,
 
 7 in all cases, may appeal directly to the tax appeal court without
 
 8 appealing to a state board of review, or any equivalent
 
 9 administrative body established by county ordinance, by filing,
 
10 on or before the date fixed by state law or the respective county
 
11 ordinance for the taking of the appeal, a written notice of
 
12 appeal in the office of the tax appeal court.  For an appeal of a
 
13 real property assessment, the appealing taxpayer or county must
 
14 file a separate appeal for each tax map key parcel or individual
 
15 condominium property regime unit.  An appealing taxpayer shall
 
16 pay the costs in the amount fixed by section 232-22.  The
 
17 taxpayer or county shall also file a copy of the notice of appeal
 
18 in the assessor's office or mail a copy to the assessor not later
 
19 than the date fixed by state law or the respective county
 
20 ordinance for the taking of the appeal.
 
21      The notice of appeal to the tax appeal court shall be
 
22 sufficient if it meets the requirements prescribed for a notice
 
23 of appeal to the board of review and may be amended at any time
 

 
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 1 [;], provided that for an appeal of a real property assessment,
 
 2 no amendment shall substantially change the dispute nor lower the
 
 3 valuation claimed; provided that [it] the notice of appeal sets
 
 4 forth the following additional information, to wit:
 
 5      A brief description of the property involved in sufficient
 
 6 detail to identify the same and the valuation placed thereon by
 
 7 the assessor.
 
 8      The notice of appeal shall be accompanied by a copy of the
 
 9 taxpayer's return, if any has been filed.
 
10      An appeal to the tax appeal court shall be deemed to have
 
11 been taken in time if the notice thereof and costs and the copy
 
12 of the notice shall have been deposited in the mail, postage
 
13 prepaid, properly addressed to the tax appeal court and the
 
14 assessor and to the taxpayer or taxpayers in the case of an
 
15 appeal taken by a county, respectively, on or before the date
 
16 fixed by state law or the respective county ordinance for the
 
17 taking of the appeal.
 
18      An appeal to the tax appeal court shall bring up for review
 
19 all questions of fact and all questions of law, including
 
20 constitutional questions, necessary to the determination of the
 
21 objections raised by the taxpayer or county in the notice of
 
22 appeal."
 
23      SECTION 3.  Statutory material to be repealed is bracketed.
 

 
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 1 New statutory material is underscored.
 
 2      SECTION 4.  This Act shall take effect upon its approval.
 
 3 
 
 4                           INTRODUCED BY:_________________________
 

 
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