Tax Appeal of Grace Business Development Corp. v. Kamikawa

Dissenting Opinion of

ACOBA, Associate J.

The scope of the tax appeal court’s jurisdiction has been defined, over time, as encompassing three areas. First, Hawai'i Revised Statutes (HRS) § 232-11 (1993) describes the jurisdiction of the tax appeal court as one to “hear and determine appeals as provided in [HRS] section 232-16 or 232-17.”1 The references in HRS §§ 232-13 (1993), -16 (1993), and -17 (1993) to the “assessor” or the “assess*672ment”2 seemingly limit the tax appeal court’s jurisdiction to appeals in which assessments have been made. See In re Smart, 54 Haw. 250, 253, 505 P.2d 1179, 1181…