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separate and distinct issue from the one previously litigated and fails the first element of issue <br /> preclusion. <br /> Notwithstanding the different issues at play, Kellberg also lacks the third element of issue <br /> preclusion, because the previous case was never decided on the merits of the Subdivision's <br /> compliance, or lack thereof, with the County Code. Every stage of Kellberg's previous litigation <br /> was argued,determined, appealed,and adjudicated on procedural,non-substantive grounds.' After <br /> years of arguing subject matter jurisdiction, due process,joinder of parties, statutes of limitations, <br /> and mootness, the substance of Ch. 23 and 25 of the County Code has never been applied to the <br /> Subdivision, let alone adjudicated. This issue, especially in regards to future development and <br /> construction, was never actually litigated, and, in the few instances when it was ruled on, was <br /> adjudicated in Kellberg's favor. Kellberg I, 131 Haw. at 521; Kellberg ll, 135 Hawaii at 236. <br /> There is not a single order,vacated or otherwise,ruling in favor of the County on the Subdivision's <br /> compliance with Ch. 23 and 25. At the very least, that issue was plainly not essential to the ICA's <br /> In 2008, the circuit court denied the County's motion to dismiss based on lack of subject <br /> matter jurisdiction, specifically failure to exhaust administrative remedies. Kellberg I, at 520. <br /> In 2009, the circuit court then granted Kellberg's motion for partial summary judgment, holding <br /> that the approval violated County Code,that the"mistake"must be corrected, and remanding back <br /> to the BOA for proper remedies. Id. at 521. Notably, this is one of two instances throughout the <br /> nearly two decades of litigation that the merits of Kellberg's claims were remotely addressed, and <br /> they were both ruled in his favor. Subsequently,the BOA dismissed Kellberg's remanded petition, <br /> again on lack of jurisdiction. Id. at 522. In 2011, the circuit court reversed course and granted <br /> the County's motion for summary judgment on failure to exhaust administrative remedies <br /> grounds. Id. at 523. Kellberg's entire first appeal addressed the issue of exhausting administrative <br /> remedies and due process. Id. at 52324. On remand, the ICA ruled in favor of Kellberg on <br /> Counts I and II(that the Subdivision was void). Kellberg v. Yuen, 135 Hawaii 236, 236, 349 P.3d <br /> 343 (2015) (hereinafter, "Kellberg II"). In 2015, the County appealed and the Hawaii Supreme <br /> Court ruled in its favor solely on the basis of HRCP Rule 19 (failure to join indispensable <br /> parties). Id. at 254. In 2019, after Kellberg joined the lot owners, the circuit court entered final <br /> judgment dismissing Kellberg's Amended Complaint based on the statute of limitations. SDO <br /> at 34. In 2024, the ICA upheld the final judgment, stating that the circuit court's decision to <br /> dismiss the Amended Complaint was not wrong, but rather, incorrectly based. Id. at S. Instead, <br /> the ICA corrected the basis for dismissal under mootness, not the statute of limitations. Id. <br /> 12 <br />