Bill Text: HI SB2889 | 2014 | Regular Session | Introduced
Bill Title: Taxes; Initiation of Tax Appeals
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-01-23 - Referred to JDL, WAM. [SB2889 Detail]
Download: Hawaii-2014-SB2889-Introduced.html
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THE SENATE |
S.B. NO. |
2889 |
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TWENTY-SEVENTH LEGISLATURE, 2014 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO THE COMMENCEMENT OF TAX APPEALS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 232-16, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) A taxpayer or county may appeal directly to the tax appeal court without appealing to a state board of review or any equivalent administrative body established by county ordinance; provided that a taxpayer appealing a real property tax assessment shall first obtain a decision from an administrative body established by county ordinance, prior to appealing to the tax appeal court, if county ordinance requires a taxpayer to do so. An appeal to the tax appeal court is properly commenced by filing, on or before the date fixed by law for the taking of the appeal, a written notice of appeal in the office of the tax appeal court and by service of the notice of appeal on the director of taxation and, in the case of an appeal from a decision involving the county as a party, the real property assessment division of the county involved. The notice of appeal shall be served as provided by rule 4(d)(5) of the Hawaii Rules of Civil Procedure , regarding service of process. An appealing taxpayer shall also pay the costs in the amount fixed by section 232-22."
SECTION 2. Section 232-16, Hawaii Revised Statutes, is amended by amending subsection (d) to read as follows:
"(d) An appeal to the tax appeal court
shall be deemed to have been taken in time if the notice thereof and costs and
the copy of the notice shall have been served as provided in subsection (a),
and deposited in the mail, postage prepaid, properly addressed to the tax
appeal court[, the director of taxation,] or the real property
assessment division of the county involved, and to the taxpayer or taxpayers in
the case of an appeal taken by a county, respectively, on or before the date
fixed by law for the taking of the appeal."
SECTION 3. Section 232-17, Hawaii Revised Statutes, is amended to read as follows:
"§232-17 Appeals from boards of review to tax appeal court. An appeal shall lie to the tax appeal court from the decision of a state board of review, or equivalent administrative body established by county ordinance. An appeal to the tax appeal court is properly commenced by the filing, by the taxpayer, or the county, or the director of taxation, of a written notice of appeal in the office of the tax appeal court within thirty days after the filing of the decision of the state board of review, or equivalent county administrative body, and, in the case of any appealing taxpayer, the payment of the costs of court in the amount fixed by section 232-22, and service of the notice of appeal on the director of taxation and, in the case of an appeal from a decision involving the county as a party, the real property assessment division of the county involved. Service shall be as provided by rule 4 (d)(5) of the Hawaii Rules of Civil Procedure regarding service of process. A notice of appeal shall be sufficient if it states that the taxpayer, county, or director of taxation appeals from the decision of the state board of review, or equivalent county administrative body, to the tax appeal court and may be amended at any time. The appeal shall bring up for determination all questions of fact and all questions of law, including constitutional questions involved in the appeal.
In case of an appeal by the county or the
director of taxation, a copy of the notice of appeal shall be [forthwith
delivered or mailed to] served on the taxpayer concerned [or to
the clerk of the county concerned] in the manner provided in section 232-7(c)
for giving notice of decisions.
An appeal shall be deemed to have been taken in
time, and properly commenced, if the notice thereof and costs, if any, and the
copy or copies of the notice shall have been deposited in the mail, postage
prepaid, properly addressed to the tax appeal court, [director of taxation,
taxpayer or taxpayers, and, if relevant, the real property assessment division
of the county involved, respectively,] and served upon the director of
taxation, the taxpayer, or the real property tax assessment division of the
county involved as provided above, within the time period provided by this
section."
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect upon its approval.
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INTRODUCED BY: |
_____________________________ |
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BY REQUEST |
Report Title:
Taxes; Initiation of Tax Appeals
Description:
Amendments to specify that initiation of a case in Tax Appeals Court requires service of process on the Director of Taxation as described in the Hawaii Rules of Civil Procedure.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
