HRS 0232-0017 ANNOTATIONS

Filing appeal, see RTAC rule 2.

Scope of review. 34 H. 515.

The determination that the board had no authority to increase the assessment at the request of the State upon an appeal filed by taxpayer was within the jurisdiction of the tax appeal court to make. 56 H. 229, 533 P.2d 1218.

In appeal from board of review, tax appeal court jurisdiction limited to objections raised before board and any other issues of fact or law that were necessarily considered by the board. 81 H. 257, 915 P.2d 1358.