HI SB1467

Amends Section 232-5 to clarify service requirements for tax appeal notices by specifying that notice must be served on the director of taxation for department appeals, the county real property assessment division for county appeals, or both parties when an appeal involves both entities.

Amends Section 232-16 to similarly clarify service procedures for appeals directly to the tax appeal court, requiring notice to be served on the appropriate party depending on whether the appeal involves the department of taxation, the county, or both.

Amends Section 232-17 to modify service requirements for appeals from the state taxation board of review, clarifying that the director of taxation need not be served in county-only appeals and establishing proper service based on the nature of the appeal.

Maintains the existing $25 maximum filing fee for small tax appeals under $1,000 in total tax liability.

Takes effect upon approval with no retroactive application to proceedings begun before the effective date.