In Re the Tax Appeal of Queen's Medical Center

OPINION OF THE COURT BY

HEEN, J.

The Queen’s Medical Center (Queen’s) appeals from the Findings of Fact and Conclusions of Law and Judgment of the Tax Appeal Court (TAC). We affirm.

Queen’s is a nonprofit Hawaii corporation operating a hospital in Honolulu. On the same parcel of land as the hospital is located, Queen’s constructed a ten-story building called the Physician’s Office Building (POB) 1 and an automobile parking structure. 2

The City and County of Honolulu Finance Department Real Property Assessment Section 3 established the following assessment valuations (assessments) for the years…