§232-20 Certificate of appeal.
Upon the perfection of an appeal to the supreme court the judge of the tax appeal court shall send up to the supreme court a certificate in which there shall be set forth, among other things:(1) A brief description of the assessment and the property involved in the appeal, if any, in sufficient detail to identify the same together with the valuation placed on the property by the assessor.
(2) The valuation claimed by the taxpayer or county.
(3) The taxpayer's or county's grounds of objection to the assessment.
(4) The valuation, if any, placed thereon by an administrative body established by county ordinance equivalent to a state board of review.
(5) The valuation placed thereon by the tax appeal court.
The certificate shall be accompanied by the taxpayer's return, if any, a copy of the notice of appeal from the assessment and any amendments thereof, the decision, if any, of the state board of review or equivalent county administrative body, a copy of the notice of appeal from the decision of the state board of review or equivalent county administrative body, if any, and any amendments thereof, and a transcript or statement of the evidence before and the decision of the tax appeal court, and all exhibits, motions, orders, or other documents specified by either the taxpayer, the county, or the assessor. Failure of the judge of the tax appeal court to send up or properly prepare the certificate or the accompanying documents shall not prejudice, limit, or in any manner affect the taxpayer's, county's, or assessor's appeal, and the certificate of appeal may be amended at any time up to the final determination of the appeal. [L 1932 2d, c 40, §52; RL 1935, §1951; am L 1939, c 208, §13; RL 1945, §5215; RL 1955, §116-17; am L 1963, c 92, §13; HRS §232-20; am L 1989, c 14, §12]