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4.2 The following persons may appear in a representative capacity before the Board: <br /> (a) attorneys at law duly qualified and entitled to practice before the Supreme <br /> Court of the State of Hawaii; <br /> (b) a bona fide officer,partner, or full-time employee of an individual firm, <br /> association,partnership, or corporation duly authorized to appear for such <br /> individual firm, association,partnership or corporation; <br /> (c) a person representing an immediate member of his family; <br /> (d) the director or any other representative of the director; [ ] <br /> (e) any real estate appraiser licensed and certified pursuant to Hawaii <br /> Revised Statutes �466K; and <br /> M K01 any other person approved by the Board. <br /> 4.3 All persons appearing in proceedings before the Board shall conform to the <br /> standards of ethical conduct required of attorneys before the courts of Hawaii. If <br /> any such person does not conform to such standards,the Board may decline to <br /> permit such person to appear before the Board. Any person who wilfully disrupts <br /> a meeting to prevent or compromise the conduct of a meeting may be removed. <br /> 4.4 No former employee after severing his employment with the department of <br /> finance or the department of corporation counsel may appear in a representative <br /> capacity for a fee, compensation or other consideration in a proceeding involving <br /> a tax appeal matter which he has investigated or passed upon while in such <br /> employ during the period of prohibition as stated in Hawaii Coun , Code <br /> Chapter 2 Article 15 Code of Ethics. <br /> 4.5 No former employee of the department of finance shall at any time after severing <br /> his employment with the department appear, except as pursuant to Hawaii <br /> County Code Chapter 2 Article 15 Code of Ethics. [with <br /> lent,the depal4ff o <br /> 4.6 The order of procedure shall be: <br /> (a) the director describes the property which is the subject of the appeal and <br /> any general information helpful in understanding the general <br /> neighborhood. <br /> (b) the taxpayer states the reason for the appeal. Taxpayer's case presentation <br /> shall be limited to five minutes subject to extension as may be allowed by <br /> the Chailperson. <br /> - 2 - <br />