Haw. Rev. Stat. § 232-23

Current through the 2024 Legislative Session

Section 232-23 - Taxation

In the event of a final determination of an appeal by a county to the tax appeal court, the intermediate appellate court, or the supreme court on review, that a higher assessment should be made of the property involved, the additional tax due shall be collected in the same manner as the tax based upon the original assessment.

HRS § 232-23

Amended by L 2021, c 99,§ 2, eff. 1/1/2022.

Amended by L 2021, c 118,§ 14, eff. 6/28/2021.

L 1932 2d, c 40, §50; RL 1935, §1943; RL 1945, §5218; am L 1945, c 92, §2; RL 1955, § 116-20; am L 1957, c 34, §2; am L 1963, c 92, §15; HRS § 232-23; am L 1989, c 14, §14; am L 1997, c 152, §3; am L 2004, c 202, §24; am L 2006, c 94, §1; am L 2010, c 109, §1 .

Rules of Court

Return of costs, see RTAC rule 3.