HRS 0232-0003 ANNOTATIONS

Real Property Tax Litigation in Hawaii. III HBJ No. 13, at pg. 57.

Method of valuation of cane lands inappropriate and illegal. 47 H. 41, 384 P.2d 287.

"Assessment" means the percentage of fair market value, and unless this valuation exceeds the full market value there can be no reduction. 53 H. 45, 487 P.2d 1070.

Merely showing discrepancies in assessment of different parcels of land is not sufficient to prove denial of equal protection. 53 H. 45, 487 P.2d 1070.

Without appellant providing evidence of fair market value of the fee simple interest in the land, an appeal showing method used in determining assessment was wrong cannot be sustained. 60 H. 487, 591 P.2d 607.