232-6 Appointment, removal, compensation. There is created a board of review for each taxation district. Additional boards may be created in any taxation district by the director of taxation where the number of disputes to be decided cannot be reasonably decided within one year. Each taxation district shall have no more than three boards. Each board shall consist of five members who shall be citizens of the State and residents of the district for which the board is appointed, shall have resided at the time of appointment for at least three years in the State, and shall be appointed and be removable by the governor as provided in section 26-34. The governor shall designate a member of each board to act as chairperson thereof. In addition, the governor shall designate a member of each board to act as vice chairperson who shall serve as the chairperson of the board during the temporary absence from the State, illness, or disqualification of the chairperson. Any vacancy in any board shall be filled for the unexpired term. Each member shall receive and be paid out of the treasury compensation for the member's services at the rate of $10 per day for each day's actual attendance and the member's actual traveling expenses. No officer or employee of the State shall be eligible for appointment to any such board. [L 1932 2d, c 40, 39; RL 1935, 1938; RL 1945, 5202; RL 1955, 116-3; am L Sp 1957, c 1, 13(b); am L Sp 1959 2d, c 1, 5; am L 1965, c 25, 1; am L 1967, c 37, 1 and c 80, 1; HRS 232-6; gen ch 1985, 1993; am L 2013, c 59, 1]


Cross References


Boards, generally, see 26-34.



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