Report Title:

Tax appeal

Description:

Clarifies that an appeal by a taxpayer to the Tax Appeal Court from a board of review decision, or the decision of an equivalent county administrative body, must be served on the Director of Taxation or county clerk within 30 days of the date of the final assessment to properly confer jurisdiction over the appeal.

THE SENATE	S.B. NO.	1342
TWENTY-FOURTH LEGISLATURE, 2007
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO THE PERFECTION OF APPEALS TO THE TAX APPEAL COURT.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Section 232-17, Hawaii Revised Statutes, is amended to read as follows:

     "§232-17  Appeals from boards of review to tax appeal court. An appeal shall lie to the tax appeal court from the decision of a state board of review, or equivalent administrative body established by county ordinance[, by the].  An appeal to the tax appeal court is properly commenced by the filing, by the taxpayer, or the county, [or the tax assessor,] of a written notice of appeal in the office of the tax appeal court within thirty days after the filing of the decision of the state board of review, or equivalent county administrative body, and, in the case of any appealing taxpayer, the payment of the costs of court in the amount fixed by section 232-22[.  The taxpayer shall also file a copy of the notice of appeal in the assessor's office and, in case of an appeal from a decision involving a county as a party, with the county clerk.  If an appeal is taken by a county, a copy of the notice of appeal shall be filed in the assessor's office and a copy shall be served upon the taxpayer or taxpayers concerned.], and service of the notice of appeal on the director of taxation and, in the case of an appeal from a decision involving the county as a party, the county clerk.  A notice of appeal shall be sufficient if it states that the taxpayer, or county[, or assessor] appeals from the decision of the state board of review, or equivalent county administrative body, to the tax appeal court and may be amended at any time. The appeal shall bring up for determination all questions of fact and all questions of law, including constitutional questions involved in the appeal.

     In case of an appeal by the [assessor,] county, or the director of taxation, a copy of the notice of appeal shall be forthwith delivered or mailed to the taxpayer concerned or to the clerk of the county concerned in the manner provided in section 232-7 for giving notice of decisions.

     An appeal shall be deemed to have been taken in time, and properly commenced, if the notice thereof and costs, if any, and the copy or copies of the notice shall have been deposited in the mail, postage prepaid, properly addressed to the tax appeal court, [tax assessor,] director of taxation, taxpayer or taxpayers, and county, respectively, within the time period provided by this section."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval and shall apply to any notice of appeal filed after the effective date of this Act.

INTRODUCED BY:	_____________________________
	BY REQUEST