SB 1374

RELATING TO REAL PROPERTY TAX APPEALS

By Senator(s) MIZUGUCHI (BR)

Companion Bill: HB 1559

Subjects: City & County of Honolulu Administration

Keywords: CONDOMINIUMS, COUNTY GOVERNMENT, COURT APPEALS, REAL PROPERTY TAX, TAXATION

Report Title: Real Property Tax Appeals

Description: (1) Ensures conformity regarding the requirements for a notice of appeal of a real property assessment to a county board of review and the tax appeal court. (2) Clarifies that the time for appeal of a real property assessment to the tax appeal court is as established by the respective county ordinance. (3) Restricts amendments to a notice of appeal of a real property assessment by prohibiting an appellant from lowering the valuation claimed after the appeal is taken.

 1-26-99        S Introduced and passed First Reading                      
 1-28-99        S Referred to 1. TIA 2. WAM