HI HB2339

Amends Section 232-16 to require that notice of appeal to tax appeal court be served according to Hawaii Rules of Civil Procedure rule 4(d)(5) regarding service of process.

Modifies Section 232-16(d) to clarify that appeals are timely if the notice and costs are served as specified in subsection (a) and deposited in the mail to the tax appeal court or county real property assessment division.

Amends Section 232-17 to specify that service of notice of appeal on the director of taxation and other parties shall follow Hawaii Rules of Civil Procedure rule 4(d)(5) for service of process.

Removes language in Section 232-17 requiring notice to be "forthwith delivered or mailed" and replaces it with requirement to be "served on" the taxpayer as provided in Section 232-7(c).

Clarifies that appeals are deemed timely if notice, costs, and copies are served upon the director of taxation, taxpayer, or real property tax assessment division of the county as provided in the section.