HI HB1148

Clarifies service requirements for tax appeal court filings, specifying that appeals involving only county taxes (such as real property tax) need only be served on the county's real property assessment division, not the Director of Taxation

Requires appeals involving only the Department of Taxation to be served on the Director of Taxation

Requires appeals involving both the Department of Taxation and a county to be served on both the Director of Taxation and the county's real property assessment division

Maintains the existing $25 maximum nonrefundable filing fee for simplified tax appeals involving less than $1,000 in total tax liability

Takes effect upon approval and does not affect rights, duties, penalties, or proceedings that existed before the effective date