Hawaii Revised Statutes
232. Tax Appeals
232-20 Certificate of appeal.

§232-20 Certificate of appeal. Upon the perfection of an appeal, the tax appeal court shall send to the appellate court a certificate that shall include:
(1) A brief description of the assessment and the property involved in the appeal, if any, in sufficient detail to identify the same together with the valuation placed on the property by the assessor;
(2) The valuation claimed by the taxpayer or county;
(3) The taxpayer's or county's grounds of objection to the assessment;
(4) The valuation, if any, placed thereon by an administrative body established by county ordinance equivalent to the state taxation board of review; and
(5) The valuation placed thereon by the tax appeal court.
The certificate shall be accompanied by the taxpayer's return, if any; a copy of the notice of appeal from the assessment and any amendments thereof; the decision, if any, of the state taxation board of review or equivalent county administrative body; a copy of the notice of appeal from the decision of the state taxation board of review or equivalent county administrative body, if any, and any amendments thereof; and a transcript or statement of the evidence before and the decision of the tax appeal court and all exhibits, motions, orders, or other documents specified by either the taxpayer, county, or assessor. No failure of the judge of the tax appeal court to send or properly prepare the certificate or the accompanying documents shall prejudice, limit, or in any manner affect the taxpayer's, county's, or assessor's appeal, and the certificate of appeal may be amended at any time up to the final determination of the appeal. [L 1932 2d, c 40, §52; RL 1935, §1951; am L 1939, c 208, §13; RL 1945, §5215; RL 1955, §116-17; am L 1963, c 92, §13; HRS §232-20; am L 1989, c 14, §12; am L 2004, c 202, §21; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §12]

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