232-4 Second appeal. In every case in which a taxpayer appeals a real property tax assessment to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to April 9 preceding the tax year of the second appeal; and provided further the assessor gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal. [L 1965, c 201, 1; Supp, 116-2.2; am L 1967, c 255, 17, 40, 46; HRS 232-4; am L 1969, c 170, 26; am L 1975, c 157, 31; am L 1989, c 14, 5]


Case Notes


Taxpayers were not entitled to automatic appeals under plain language of section. 73 H. 63, 828 P.2d 263 (1992).



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