L 2004, c 202, §82 provides:

"SECTION 82. Appeals pending in the supreme court as of the effective date of this Act [July 1, 2006] may be transferred to the intermediate appellate court or retained at the supreme court as the chief justice, in the chief justice's sole discretion, directs."

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.