Rules and Regulations of the Board of Review

Home

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