Tax Appeal of Gardens at West Maui Vacation Club v. County of Maui

Opinion of the Court by

KLEIN, J.

Appellant Gardens at West Maui Vacation Club (“appellant”) appeals from the judgment of the Tax Appeal Court in favor of appellee County of Maui (“the County”) and against appellant, filed September 3, 1998. Appellant challenges the real property tax assessed for the 1997 tax year upon its properties located in the County of Maui.

On appeal, appellant contends that (1) the County’s differential tax rate structure is an invalid exercise of its real property taxation powers; (2) the County’s differential tax rate with respect to time share owners of a condominium…