Legal Opinion
Tax Appeal of County of Maui v. KM HAW.
Hawaii Supreme Court
Decided April 30, 1996No. 18292PublishedCited by 10 opinions
1Opinion of the Court
KLEIN, Justice.
The County of Maui (County) appeals from the Tax Appeal Court’s judgment concerning real property tax assessments against KM Hawaii Inc. (Taxpayer) for the 1990, 1991 and 1992 tax years. 1 The issue presented in this appeal is whether the Tax Appeal Court has jurisdiction under Hawai'i Revised Statutes (HRS) chapter 232, “Tax Appeals” (1993), 2 to award a judgment setting the valuation of real property for tax purposes in an amount lower than that claimed by the Taxpayer in its notice of appeal to the Tax Appeal Court.
I. BACKGROUND
The County assessed the Taxpayer’s property,…
2Cases cited19 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Welch v. HenrySupreme Court of the United States · 1938
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
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3Cited by10 opinions
- In Re of the Tax Appeal of Maile Sky Court Co. v. City & County of HonoluluHawaii Supreme Court · 1997
- Tax Appeal of Gardens at West Maui Vacation Club v. County of MauiHawaii Supreme Court · 1999
- Tax Appeal of Alford v. City & County of HonoluluHawaii Supreme Court · 2005
- Tax Appeal of Hawaii Prince Hotel Waikiki Corp. v. City & County of HonoluluHawaii Supreme Court · 1999
- In Re BrandonHawaii Intermediate Court of Appeals · 2006
5 more not listed; retrieve them via the Exa API.