Tax Appeal of Kaheawa Wind Power, LLC v. County of Maui

Opinion of the Court by

GINOZA, J.

In this consolidated tax appeal, the County of Maui (County) appeals, and Kaheawa Wind Power, LLC (Kaheawa) cross-appeals, from a Final Judgment issued on July 24, 2012, by the Tax Appeal Court of the State of Hawai'i (Tax Appeal Court).1

This ease arises from Kaheawa’s challenges to real property assessments issued by the County for taxing property on Maui (Property) that Kaheawa leases from the State of Hawai'i (State). Kaheawa operates a business on the Property producing electrical power from wind energy, with the power generated by twenty wind turbines.…