STAND. COM. REP. NO. 909

 

Honolulu, Hawaii

                  

 

RE:    H.B. No. 354

       H.D. 1

       S.D. 1

 

 

 

Honorable Shan S. Tsutsui

President of the Senate

Twenty-Sixth State Legislature

Regular Session of 2011

State of Hawaii

 

Sir:

 

     Your Committee on Judiciary and Labor, to which was referred H.B. No. 354, H.D. 1, entitled:

 

"A BILL FOR AN ACT RELATING TO TAX APPEALS,"

 

begs leave to report as follows:

 

     The purpose and intent of this measure is to prohibit discovery and limit the award of costs and fees in controversies involving small claim tax appeals in order to bring added efficiency to the procedure of small claim tax appeals.

 

     Your Committee received testimony in support of this measure from one individual.  Your Committee received testimony in opposition to this measure from the Department of Budget and Fiscal Services of the City and County of Honolulu.  Your Committee received comments on this measure from the Department of Taxation and Tax Foundation of Hawaii.

 

     Your Committee finds that this measure will bring added efficiencies and cost savings to the small claim tax appeal process by reducing often excessive costs associated with filing these types of appeals and allowing more aggrieved citizens to exercise their right to judicial appeal without the fear of financial hardship. 

 

     Your Committee has amended this measure by inserting an effective date of July 1, 2060, to allow for 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 H.B. No. 354, H.D. 1, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 354, H.D. 1, S.D. 1, and be referred to the Committee on Ways and Means.

 

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

 

 

 

____________________________

CLAYTON HEE, Chair