In Re the Tax Appeal of Swann

OPINION OF THE COURT BY

TANAKA, J.

Frank W. Swann (Swann) and Emmy Lou Swann (collectively Appellants or the taxpayers) appeal from the judgment of the tax appeal court affirming the assessed valuation of Appellants’ real property for the 1986-1987 tax year, as determined by the Director of Finance of the County of Maui (Director). Essentially, the taxpayers claim that the method which the County’s real property tax appraiser used to determine the assessed valuation of the improvements on their land was illegal and, as a consequence, the County imposed on them “a disproportionate and unequal…