Haw. Rev. Stat. § 232-19
Appeals; procedure
Hawaii · Hawaii Revised Statutes Chapter 232 — Tax Appeals · Status: effective
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- Citation
- Haw. Rev. Stat. § 232-19, Appeals; procedure, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2409407
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Full text
Any taxpayer or county aggrieved or the assessor may appeal to the intermediate appellate court, subject to chapter 602, from the decision of the tax appeal court by filing a written notice of appeal and depositing the costs of appeal, in the manner required by court rules, within thirty days after the filing of the decision or within thirty days after entry of final judgment. The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, including constitutional questions, involved in the appeal. A notice of appeal may be amended at any time up to the final determination of the tax liability by the last court from which an appeal may be taken. The appellate court shall enter a judgment in conformity with its opinion or decision.
All such appeals shall be speedily disposed of and, in the hearing and disposition thereof, shall be given preference over other litigation in the discretion of the court.