In re Assessment of Taxes, Manuel
Hawaii Supreme Court
Appeal from Tax Appeal Court, First Taxation Division. (1) 15,800 square feet, north comer Nnuanu and Pauahi streets, Honolulu. Returned at $12,000; assessed at $30,000. Reduced by the Tax Court to the amount of the return. (2) 45,990 square feet, Pauoa, Honolulu. Returned at $6000; assessed at $8500. Reduced by Tax Court to the amount of the return. Appeal by Assessor.
1Per curiam
The appeal is sustained on the first piece on the authority of In re Assessment of Taxes of Mehrten, 13 Haw. 677, and the valuation of said property fixed at $24,000, and as to the second piece, the decision of the Tax Appeal Court is affirmed fixing the valuation of the property-at $6,000. Perry, *694J., dissenting as to first piece: Valuation should be $15,000.
J. A. Magoon and T. I. Dillon for tax-payer. Robertson <£• Wilder for Tax Assessor.
2Cases cited1 opinion
- In re Assessment of Taxes, MehrtenHawaii Supreme Court · 1901