2015 Hawaii Revised Statutes
TITLE 14. TAXATION
246A. Transfer of Real Property Taxation Functions
246A-4 Appeals.

HI Rev Stat § 246A-4 (2015) What's This?

§246A-4 Appeals. The right of appeal from administrative actions or determinations as now provided by law shall not be impaired by this chapter.

Each of the counties shall by ordinance provide for appeals from assessments, denial of an exemption, or the denial of a dedication.

For purposes of this transfer, all appeals from the assessment of real property taxes made to the various boards of taxation review, all appeals from the denial of an exemption made to such boards, and every other appeal made to such boards prior to July 1, 1981, shall continue to be heard and decided by the board of taxation review for the taxation district in which the appeals have been made. The jurisdiction of all such boards to hear and decide the appeal shall extend and continue over such matters until decision is filed with the assessor as provided in section 232-7. Any such decision made by the board may be appealed to the tax appeal court as provided in chapter 232. [L 1980, c 279, §6; L 1981, c 78, §1]

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