HRS 0246-0010 ANNOTATIONS

Ascertaining fair value. 41 H. 141. Use of unit square foot method of valuation or average square foot or acreage method of valuation. Id.

Method adopted for valuation of cane lands held inappropriate. Reliance on past assessment values as sole basis for current assessment is unsound. 47 H. 41, 384 P.2d 287.

Director not limited to replacement cost method of valuing buildings. 65 H. 499, 654 P.2d 363.

To the extent there is any conflict between subsection (f)(1) and Revised Ordinances of Honolulu §8-7.1(a), the ordinance is controlling. 82 H. 317, 922 P.2d 371.

Taxing water as such and again as giving increased value to land irrigated by it held double taxation and illegal. 6 H. 532.

Assessment: Assessment of irrigation ditch. 6 H. 322. As to assessment based on the value of the enterprise itself rather than the value of the property which constitute its basis. 10 H. 624. Increased assessment of property resulting from planting exempted items held erroneous. 11 H. 689.

Valuation: Method of valuation based on income held improper. 8 H. 81. Valuation where lease involved, under prior laws. 8 H. 196. Valuation of leasehold. 10 H. 643; 11 H. 210. Failure to value property similarly for all corporations is not ground to set aside assessment as fraudulent discrimination. 10 H. 624. Ascertaining fair value. 11 H. 235; 25 H. 278; 25 H. 769; 33 H. 149.

Cited: 34 H. 515, 536.