Hawaii Revised Statutes
232. Tax Appeals
232-6 Taxation board of review; appointment, removal, compensation.

§232-6 Taxation board of review; appointment, removal, compensation. (a) There is created a taxation board of review for the State.
(b) The board shall consist of no more than ten members who shall be residents of the State and shall be appointed and be removable by the governor as provided in section 26-34. The governor shall designate a member of the board to act as chairperson thereof. In addition, the governor shall designate a member of the board to act as vice chairperson who shall serve as the chairperson of the board during the temporary absence from the State, illness, or disqualification of the chairperson. Any vacancy in the board shall be filled for the unexpired term. Each member shall receive and be paid out of the treasury compensation for the member's services at the rate of $10 per day for each day's actual attendance and the member's actual traveling expenses. No officer or employee of the State shall be eligible for appointment to the board.
(c) Any vacancy in the board shall not impair the authority of the remaining members to exercise all the powers of the board. The governor may appoint, without regard to section 26-34, an acting member of the board during any regular member's temporary absence from the State, temporary inability to act due to recusal, disqualification, or illness. An acting member, during the acting member's term of service, shall have the same powers and duties as the regular member; provided that an acting member appointed due to a regular member's recusal or disqualification shall be appointed for the case in which the recusal or disqualification occurred, and the acting member's appointment shall terminate when the final decision is filed or the case is withdrawn. [L 1932 2d, c 40, §39; RL 1935, §1938; RL 1945, §5202; RL 1955, §116-3; am L Sp 1957, c 1, §13(b); am L Sp 1959 2d, c 1, §5; am L 1965, c 25, §1; am L 1967, c 37, §1 and c 80, §1; HRS §232-6; gen ch 1985, 1993; am L 2013, c 59, §1; am L 2021, c 118, §3]
Cross References
Boards, generally, see §26-34.

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