MIN CHC 1990-07-11 - Laserfiche WebLink

Home

Sec.19-98-19-99 (1) The board and each member thereof in addition to all other powers shall also have the power to subpoena witnesses,administer oaths, examine books and records,and hear and take evidence in relation to any • subject pending before the board.It may request the tax appeal court,to order the attendance of witnesses and the giving of testimony by them, and the pioduction of books, records and papers at the hearings of the board.(1981,Ord.No.613,sec. 101.) Section 19-98. Tax appeal court. An appeal to the tax appeal court may be filed by a taxpayer or the director as provided in sections 232-8 to 232-14,HRS and sections 232-16 to 232-18,HRS. Appeals to the state supreme court shall conform to sections 232 to 232-21,FIRS.(1981,Ord.No.613,sec.102.) Section 19-99. Appeal to board of review. The notice of appeal of a real property assessment must be lodged with the director on or before the date fixed by law for the taking of the appeal.An appeal to the board of review shall be deemed to have been taken in time if the notice thereof shall have been deposited in the mail, postage prepaid, properly addressed to the director,on or before such date. The notice of appeal must be in writing and any such notice, however informal it may be, identifying the assessment involved in the appeal,stating the valuation claimed by the taxpayer and the grounds of objection to the assessment shall be sufficient.Upon the necessary infor- mation being furnished by the taxpayer to the director, the director shall prepare the notice of appeal upon request of the taxpayer or County and any notice so prepared by the director shall be deemed sufficient as to its form. • \t The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law,excepting questions involving the Constitution or laws of the United States, necessary for the determination of the objections raised by the taxpayer in the notice of appeal.Any objection involving the Constitution or laws of the United States may be included by the taxpayer in the notice of appeal and in such case the objections may be heard and determined by the tax appeal court on appeal front a decision of the board of review;but this provision shall not be construed to confer upon the board of review the power to hear or determine such objections. Any notice of appeal may be amended.at any time prior to 526 • • . • . IP 920