STAND. COM. REP. NO. 1551

 

Honolulu, Hawaii

                  

 

RE:    H.B. No. 1256

       H.D. 1

       S.D. 1

 

 

 

Honorable Colleen Hanabusa

President of the Senate

Twenty-Fourth State Legislature

Regular Session of 2007

State of Hawaii

 

Madam:

 

     Your Committee on Judiciary and Labor, to which was referred H.B. No. 1256, H.D. 1, S.D. 1, entitled:

 

"A BILL FOR AN ACT RELATING TO THE PERFECTION OF APPEALS TO THE TAX APPEAL COURT,"

 

begs leave to report as follows:

 

     The purpose of this measure is to clarify that the notice of an appeal to the Tax Appeal Court must be served on the Director of Taxation, and when the appeal is from a Board of Review or an equivalent county administrative body, also on the county administrator of real property assessments to properly confer jurisdiction over the appeal.

 

Testimony in support of this measure was received from the Department of the State Attorney General, Department of Taxation, and City and County of Honolulu Department of Budget and Fiscal Services.

 

     As affirmed by the record of votes of the members of your Committee on Judiciary and Labor that is attached to this report,


your Committee is in accord with the intent and purpose of H.B. No. 1256, H.D. 1, S.D. 1, and recommends that it pass Third Reading.

 

Respectfully submitted on behalf of the members of the Committee on Judiciary and Labor,

 

 

 

____________________________

CLAYTON HEE, Chair