Section 232-18 - Certificate of appeal to tax appeal court(a) Upon the perfecting of an appeal to the tax appeal court, the tax assessor shall immediately send up to the tax appeal court a certificate in which there shall be set forth the information required by section 232-16 to be set forth in the notice of appeal where an appeal is taken direct from the assessment to the tax appeal court.(b) The certificate shall be accompanied by the taxpayer's return, if any has been filed; provided that the department of taxation may redact all but the last four digits of an individual taxpayer's social security number from an accompanying tax return, a copy of the notice of appeal to the state taxation board of review, or an equivalent administrative body established by county ordinance, and any amendments thereto, and the decision or action, if any, of the state taxation board of review or equivalent administrative body. Failure of the assessor to comply with this section shall not prejudice or affect the taxpayer's, county's, or assessor's appeal, and the certificate of appeal may be amended at any time up to the final determination of the appeal.Amended by L 2021, c 118,§ 11, eff. 6/28/2021.L 1932 2d, c 40, §45; RL 1935, §1941; am L 1939, c 208, §8; RL 1945, §5213; RL 1955, § 116-15; am L 1963, c 92, §11; am L 1967, c 37, §1; HRS § 232-18; am L 1989, c 14, §11; am L 2009, c 166, §20 .Applicability of 2009 amendment. L 2009, c 166, §27.