When lessee may properly appeal. 33 H. 214.

A party with a secondary contractual obligation to pay the tax assessed against another has a right under this section to challenge that assessment to the tax appeal court. 85 H. 36, 936 P.2d 672.

A person under a contractual obligation to pay property taxes need not pay the taxes in order to perfect an appeal of the tax assessment. 85 H. 36, 936 P.2d 672.