State Ex Rel. Anzai v. City & County of Honolulu

Opinion of the Court by

MOON, C.J.

This ease involves a dispute between plaintiff-appellant State of Hawaii (State) and defendant-appellee City and County of Honolulu (County) 1 regarding the power to tax real property. Prior to 1996, real property leased to the State was exempt from taxation, if the terms of the lease contractually obligated the State to pay the tax. When the exemption was repealed by the County, the State passed a law that purported to renew the exemption for the 1996-97 tax year. When the County refused to honor the State’s statutory exemption, the State filed the present…