Honorable Robert Bunda

President of the Senate

Twenty-First State Legislature

Regular Session of 2001

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred Governor's Message No. 238, submitting for study and consideration the nomination of:

begs leave to report as follows:

Your Committee received informational testimony from the Department of Taxation.

Your Committee finds that the Boards of Taxation Review are independent and neutral bodies, attached to the Department of Taxation for administrative purposes, that hear taxpayer appeals of tax assessments levied by the Department.

Your Committee finds that the nominee, who succeeds Alvin Wakayama, has been appointed based upon his credentials, integrity, and commitment to public service, and will carry out his duties as a member of the Board in a competent and efficient manner.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee, after full consideration of the background, character, experience, and qualifications of the nominee, has found the nominee to be qualified for the position to which nominated and recommends that the Senate advise and consent to the nomination.