Tax Appeal of Bishop Square Associates v. City & County of Honolulu

RAMIL, Justice.

Appellant Bishop Square Associates (BSA) appealed Appellee City and County of Honolulu’s (City) tax assessment of BSA’s real property to the Tax Appeal Court pursuant to Hawai'i Revised Statutes (HRS) § 232-16 (Supp.1992) 1 on the grounds that: (1) the City assessor valued the land at more than 110 percent of its fair market value; and (2) there was a lack of uniformity or equality due to the illegality of the methods used or an error in the application of the valuation methods in violation of Revised Ordinances of Honolulu (ROH) § 8-12.3 (1990).

The Tax Appeal Court disagreed…