Narmore v. Kawafuchi

Opinion of the Court by

ACOBA, J.

We hold that (1) Hawai'i Revised Statutes (HRS) § 232-17 (2001)1 and Rules of the *71Tax Appeal Court of the State of Hawai'i (RTAC) Rule 2(a),2 requiring Appellant-Appellant Bobby R. Narmore (Narmore) to serve a copy of his “Notice of Appeal to Tax Appeal Court” on Appellee-Appellee Kurt Kawafuchi, Director of the Department of Taxation, State of Hawai'i (the Department), is not jurisdictional and, hence, failure to comply with such language did not deprive the Tax Appeal Court (the tax court)3 of jurisdiction to hear Narmore’s appeal, inasmuch as (a) under the…