§101-12 Evidence. In addition to rules of evidence otherwise provided by law, in all proceedings brought under this part the valuation claimed by the taxpayer shall be taken into account. The valuation claimed by the taxpayer in any appeal regarding the assessment of real property tax shall be admissible in evidence as an admission of the fair market value of the real property as of the date of assessment irrespective of the fact that the assessed value from which the taxpayer appealed is adjusted to one hundred per cent fair market value; provided that the evidence shall not in any way affect the right of the taxpayer to severance damages, if any, to which the taxpayer may be entitled, and provided further that, if the taxpayer appealing the assessed value of the real property is a person under a contractual obligation to pay the tax assessed against the fee owner, whether such appeal is deemed consented to by the fee owner, the valuation claimed by such person shall not be admissible in evidence in any eminent domain proceeding against the fee owner. [L 1963, c 143, §4; Supp, §8-10.1; HRS §101-12; am L 1995, c 155, §1]
Rules of Court
Admission, see HRCP rule 36.
Case Notes
Recent sales of similar real estate is admissible as evidence of value in a condemnation case. 60 H. 393, 591 P.2d 1049.
Structure Hawaii Revised Statutes
Title 9. Public Property, Purchasing and Contracting
101-2 Taking private property for public use; disposal of excess property.
101-3 Entry upon private property by agreement.
101-4 Right of eminent domain granted to public utilities and others.
101-5 Fee simple or lesser estate may be acquired.
101-6 What property may be taken.
101-8 Entering and surveying land.
101-10 Circuit courts have jurisdiction.
101-11 Procedure as in civil actions.
101-13 Exercise of power by county.
101-16 Complaint; additional contents; map.
101-17 Different properties in one action.
101-18 Joint or consolidated actions by governmental agencies.
101-19 Amendments of complaints, citations.
101-24 Assessed as of day of summons.
101-25 Payment of judgment, penalties.
101-26 Final order of condemnation.
101-27 Defendant allowed damages upon abandonment or dismissal of proceedings.
101-28 Possession pending action; immediate occupation by plaintiff.
101-29 Possession pending action; alternative procedure.
101-31 Payment of estimated compensation; effect thereof.
101-32 Possession pending appeal.
101-33 Allowance of interest, etc.
101-34 Issue as to use may be set for immediate trial.
101-35 Tax official as party; certificates, etc.
101-36 Certificate of deposit of moneys in court; notice of lien.
101-37 Payment of taxes out of deposit.
101-38 Further certificate of possession.
101-39 Effect of abandonment of eminent domain proceedings.
101-41 Special power of eminent domain.
101-43 Requirements prior to exercise of power.
101-44 Right-of-way lapses when.
101-52 Proceedings authorized.
101-53 Property already appropriated to a public purpose.
101-54 Part I provisions adopted; consolidation of proceedings.
101-71 Taking private personal property for public use.
101-72 Negotiated purchase of private personal property under threat of condemnation.