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A DMINISTRATION §2-265 Section 2-265. Appeals. Any taxpayer aggrieved by any assessment of the tax or liability imposed by this article may appeal from the assessment within thirty days of the issuance of the assessment to the appropriate State of Hawai‘i court having jurisdiction over the amount in controversy, unless otherwise superseded by State law. Alternatively, if the taxpayer aggrieved has also filed a proceeding against the State for the State tax or liability imposed, the aggrieved taxpayer may also join the County in the State proceeding. (2021, ord 21-89, sec 2.) 2-265 Section 2-266. Collection by suit; injunction. (a) The director may collect taxes due and unpaid under this article, together with all accrued penalties, by filing suit or other appropriate proceeding in an appropriate State of Hawai‘i court located in the third circuit having jurisdiction over the amount due and unpaid. (b) Notwithstanding subsection (a) above, the director may join any proceeding filed by the State of Hawai‘i to collect State transient accommodations tax and assert the County’s claims regardless of whether the venue is located in the third circuit. (2021, ord 21-89, sec 2.) 2-266 Section 2-267. Penalty and interest. Unless otherwise provided in this article or rule adopted by the director, penalties and interest shall be added to and become a part of the County tax in the same manner as penalties and interest are added to and become part of the State transient accommodations tax. (2021, ord 21-89, sec 2.) 2-267 Section 2-268. Director of finance. (a) The director shall administer and enforce this article, in respect of: (1) The examination of books and records of taxpayers; (2) Procedure and powers upon failure or refusal by a taxpayer to make a return, a proper return, or payment; (3) The general administration of this article; (4) To enter into agreements with the director of taxation, other State agency, or entity approved in furtherance of the administration and enforcement of this article; and (5) To identify taxpayers and delinquencies to the director of any County department charged with permitting, oversight or enforcement of transient accommodations. (b) The director shall have the rights and powers conferred by section 6-6.3, Hawai‘i County Charter. SUPP. 11 (1-2022) 2-113