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. 296, submitting for study and consideration the nomination of:

begs leave to report as follows:

Upon review of the statements submitted by the nominees, your Committee finds that the aforementioned nominee will work with compassion and commitment to assist in administering the government functions related to tax appeals. There is one board, consisting of five members, for each of the four taxation districts. Mr. Menor serves as Vice Chair on the (Kauai) Board and has been acting in the capacity of Chair. The Boards function in an informal manner, hearing taxpayer appeals of tax assessments levied by the Department of Taxation. Your Committee received testimony from the Department of Taxation expressing no opposition to Mr. Menor's reappointment.

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.