In Re of the Tax Appeal of Maile Sky Court Co. v. City & County of Honolulu

KLEIN, Justice.

Appellant Maile Sky Court Company, Ltd. (MSC) appeals from the Tax Appeal Court’s judgment concerning certain apartments in the Outrigger Maile Sky Court for the 1994 and 1995 tax years. The issue presented in this appeal is whether a party with a secondary contractual obligation to pay the tax assessed against another has a right to challenge that assessment to the Tax Appeal Court under Hawai'i Revised Statutes (HRS) § 232-1 (1993). 2 We hold that it does.

I. BACKGROUND

MSC, as Lessee/Sublessor, is a party to a “sandwich lease” with the fee owners, as Lessors, on one side, and…