Legal Opinion
Tax Appeal of Alford v. City & County of Honolulu
Hawaii Supreme Court
Decided November 10, 2005No. 25275PublishedCited by 15 opinions
1Opinion of the Court
Opinion of the Court by
ACOBA, J.
We hold that (1) the separate judgment provision of Hawai'i Rules of Civil Procedure (HRCP) Rule 58 does not apply to tax appeal cases, (2) pursuant to Rules 3.4(a) and 6.1 of the Rules of the Boards of Review of the City and County of Honolulu, Appellants-Appellants Kenneth and Sophia Alford, et. al. (collectively Taxpayers) provided sufficient proof that authorization to sue on behalf of eighty fee unit owners accompanied the “Taxpayer’s Notice of Real Property Tax Appeal,” (Taxpayers’ Appeal Notice) and (3) Taxpayers have not established that the tax appeal…
2Cases cited25 opinions
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- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- State v. PettitCourt of Appeals of Wisconsin · 1992
- United States v. CarltonSupreme Court of the United States · 1994
- Jenkins v. Cades Schutte Fleming & WrightHawaii Supreme Court · 1994
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3Cited by15 opinions
- Carlisle v. One (1) BoatHawaii Supreme Court · 2008
- Brown v. BrownSupreme Court of The Virgin Islands · 2013
- Carlisle v. ONE (1) BOATHawaii Intermediate Court of Appeals · 2008
- City and County of Honolulu v. ShermanHawaii Supreme Court · 2006
- Accenture Sub, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2022
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