HI SB34

Establishes an informal small claims procedure in tax appeal court for taxpayers with less than $1,000 in disputed tax liability (excluding penalties and interest).

Requires court approval before any pretrial discovery is allowed in small claims tax appeals.

Limits costs and fees awarded to the prevailing party to only fees paid directly to the court for conducting the specific tax appeal.

Requires the tax appeal court to serve notice of appeal and statements on both the Director of Taxation and the county real property assessment division when a county is involved as a party.

Takes effect July 1, 2011.