STAND. COM. REP. NO. 687

Honolulu, Hawaii

RE:    S.B. No. 34

       S.D. 1

Honorable Shan S. Tsutsui

President of the Senate

Twenty-Sixth State Legislature

Regular Session of 2011

State of Hawaii

Sir:

     Your Committee on Ways and Means, to which was referred S.B. No. 34, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO TAX APPEALS,"

begs leave to report as follows:

     The purpose and intent of this measure is to clarify that pre-trial discovery is prohibited and the award of costs shall be limited in controversies adjudicated under the small claims procedure of the tax appeal court.

     Your Committee finds that while pre-trial discovery is generally permitted in civil cases, small claims procedures are intended to handle claims quickly and inexpensively.  Your Committee also finds that this measure will serve to make the small claims procedure of the tax appeal court consistent with those of other state courts.

     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 is in accord with the intent and purpose of S.B. No. 34, S.D. 1, and recommends that it pass Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

____________________________

DAVID Y. IGE, Chair