In Re the Tax Appeal of Lower Mapunapuna Tenants Ass'n

OPINION OF THE COURT BY

WAKATSUKI, J.

Appellant, the Lower Mapunapuna Tenants Association (Mapunapuna), appeals from an order issued by the Tax Appeal Court denying its request to schedule hearings before the City and County of Honolulu’s Real Property Tax Board of Review (Tax Board of Review) regarding the tax assessments of its real properties for the years 1984 through 1987. Mapunapuna argues that it was entitled to automatic appeals of the assessments on its lands for those years during which its first appeal was still pending, and therefore, its failure to file notices of appeal of the…