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HI HB1806

Bill

Status

Engrossed

2/29/2024

Primary Sponsor

Kyle Yamashita

Click for details

Origin

House of Representatives

2024 Regular Session

AI Summary

  • Amends Hawaii Revised Statutes Section 232-19 to conform tax appeal procedures with current judiciary rules by removing the requirement that appeals be filed with the tax appeal court.

  • Allows taxpayers, counties, or assessors to file notices of appeal with the intermediate appellate court within thirty days after entry of final judgment, in addition to the existing thirty-day deadline from the tax appeal court decision.

  • Requires appeals to be filed "in the manner required by court rules" rather than specifying the tax appeal court as the filing location.

  • Addresses the jurisdictional issue created by the Alford v. City and County of Honolulu (2005) decision regarding dispositive orders that are later merged into final judgments.

  • Takes effect upon approval.

Legislative Description

Relating To The Procedure For Tax Appeals.

Taxation

Last Action

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

3/21/2024

Committee Referrals

Ways and Means3/21/2024
Judiciary3/7/2024
Finance2/12/2024
Judiciary & Hawaiian Affairs1/24/2024

Full Bill Text

No bill text available