HI HB2344

Changes the independent appeals officer's authority from "shall" to "may" be authorized to compromise, settle, or resolve disputes on various bases including hazards and costs of litigation.

Adds new subsections (b) and (c) clarifying that the independent appeals officer may decide all questions of fact and law (except constitutional questions) and must base decisions on evidence with assessments deemed prima facie correct.

Limits board of review jurisdiction to cases where the total amount in controversy for title 14 taxes (excluding penalties and interest) does not exceed $25,000.

Requires taxpayers with pending board of review appeals to obtain board approval before transferring cases to the expedited appeals program, and prohibits participation after a board has issued a decision.

Allows boards of review to refer cases to the expedited appeals and dispute resolution program at their discretion and clarifies procedures for transferring cases to Tax Appeal Court, including a requirement to pay costs within ten business days.