In Re the Tax Appeal of Palk

*493OPINION OF THE COURT BY

KOBAYASHI, J.

Robert Palk (appellant) appeals from a judgment of the tax appeal court. The question on this appeal is whether land dedicated under HRS § 246-12, for “specific ranching or other agricultural purposes”, can be used concurrently as one’s home and thus qualify for the property tax home exemption provided by HRS § 246-26. The tax appeal court concluded that the benefit of taxpayer’s home exemption does not extend to land that has been dedicated. We affirm.

STATEMENT OF THE CASE

On August 21, 1967, the appellant filed a petition with the Director of Taxation…