§232-14 Rules and forms. (a) The supreme court shall have power to make rules relating to procedure, and to prescribe forms to be used, in tax appeals, including procedure and forms for the issuance of subpoenas and other process by the tax appeal court. The rules shall have the force and effect of law and shall be subject to change from time to time by the supreme court.
(b) The taxation board of review, consistent with this chapter and chapter 91, may make rules relating to procedure and prescribe forms to be used, including procedure and forms for the issuance of subpoenas and other process by the board or members of the board. The rules shall have the force and effect of law. [L 1932 2d, c 40, §54; RL 1935, §1953; RL 1945, §5210; RL 1955, §116-11; am L 1961, c 103, §18; HRS §232-14; am L 1973, c 133, §3; am L 2021, c 118, §6]
Rules of Court
Generally, see Rules of the Tax Appeal Court.
Case Notes
Construction, generally, of procedural sections. 34 H. 515 (1938).
Structure Hawaii Revised Statutes
232-1 Appeals by persons under contractual obligations.
232-2 Assessment in accordance with return no cause of grievance.
232-3 Grounds of appeal, real property taxes.
232-6 Taxation board of review; appointment, removal, compensation.
232-7 Taxation board of review; duties, powers, procedure before.
232-8 Judges; assignment of cases.
232-9 Clerk; reporter; custody of records.
232-10 Sessions held where, when.
232-11 Court of record; general duties, powers, seal.
232-12 Powers when hearing appeals.
232-13 Hearing de novo; bill of particulars.
232-15 Appeal to taxation board of review.
232-16 Appeal to tax appeal court.
232-17 Appeals from taxation board of review to tax appeal court.
232-18 Certificate of appeal to tax appeal court.
232-21 Appellate court may admit additional evidence.