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HI HB1806
Bill
Status
2/29/2024
Primary Sponsor
Kyle Yamashita
Click for details
AI Summary
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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.
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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.
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Requires appeals to be filed "in the manner required by court rules" rather than specifying the tax appeal court as the filing location.
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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.
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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