232-1 Appeals by persons under contractual obligations. Whenever any person is under a contractual obligation to pay a tax assessed against another, the person shall have the same rights of appeal to the board of review, the tax appeal court, and the intermediate appellate court, subject to chapter 602, in the person's own name, as if the tax were assessed against the person. The person against whom the tax is assessed shall also have a right to appear and be heard on any such application or appeal. [L 1932 2d, c 40, 55; RL 1935, 1936; RL 1945, 5201; RL 1955, 116-1; HRS 232-1; gen ch 1985; am L 2004, c 202, 18; am L 2006, c 94, 1; am L 2010, c 109, 1]


Case Notes


When lessee may properly appeal. 33 H. 214 (1934).

A party with a secondary contractual obligation to pay the tax assessed against another has a right under this section to challenge that assessment to the tax appeal court. 85 H. 36, 936 P.2d 672 (1997).

A person under a contractual obligation to pay property taxes need not pay the taxes in order to perfect an appeal of the tax assessment. 85 H. 36, 936 P.2d 672 (1997).



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