In Re the Tax Appeal of Ainoa

OPINION OF THE COURT BY

MARUMOTO, J.

This case is here on an appeal by David P. Ainoa, a native Hawaiian lessee of Hawaiian home land in Kamiloloa, Molokai, from a Tax Appeal Court judgment dismissing his appeal from a decision of the Board of Review of the Second Tax Division, which determined, that for real property tax purpose for the tax year 1975-1976, the assessed value of the land leased by him was $32,834.

The Board of Review made its decision upon Appellant’s appeal from a determination of the Maui District Office of the State Tax Department that the assessed value of the land was…