Haw. Rev. Stat. § 232-4
Current through Act 25 of the 2024 Legislative Session
In every case in which a taxpayer appeals a real property tax assessment to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to April 9 preceding the tax year of the second appeal; and provided further the assessor gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal.
HRS § 232-4
Taxpayers were not entitled to automatic appeals under plain language of section. 73 H. 63, 828 P.2d 263.