Kinkaid v. Board of Review of the City and County of Honolulu

Opinion of the Court by

NAKAYAMA, J.

Appellants-appellants Thomas R. Kinkaid, et al. (Appellants), appeal from the January 23, 2001 order of the circuit court of the first circuit, the Honorablé Gary W.B. Chang presiding, dismissing Appellants’ appeal from the Board of Review of the City and County of Honolulu’s (the Board) decision affirming Appellants’ real property tax assessments. On appeal, Appellants contend that the eir- cuit court erred in dismissing their appeal because: (1) the Hawai'i Administrative Procedures Act (HAPA) entitles Appellants to seek review of the Board’s decision in…