In Re Smart

OPINION OF THE COURT BY

RICHARDSON, C.J.

The Director of Taxation (Director) brings this interlocutory appeal from an adverse decision by the tax appeal court on its motion to dismiss the complaint of Richard Smart (Taxpayer).

The sole issue is whether the tax appeal court has jurisdiction under HRS § 40-35 to entertain Taxpayer’s appeal.

The facts in this case are not in dispute. Taxpayer received a tax bill in October, 1970 for real property located in the third taxation division, Island of Hawaii, for the tax year 1970-71. Payment for the first half of the taxable year was due on November 20,…