232-22 Costs; deposit for on appeal. No costs shall be charged on appeal to the state board of review.

The nonrefundable costs to be deposited in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which shall not exceed $100.

On appeal to the intermediate appellate court, the deposit for costs, and costs chargeable, shall be the same as in appeals from decisions of circuit courts, as provided by sections 607-5 and 607-6. If the decision of the intermediate appellate court or the supreme court on transfer from or review of the intermediate appellate court is in favor of the taxpayer, the taxpayer shall pay no costs for the appeal, and any payment or deposit therefor shall be returned to the taxpayer. If the decision is only partly in favor of the taxpayer, the costs shall be prorated in the manner provided by section 232-23. No costs shall be payable by, and no deposit shall be required from, the assessor or the county in any case. [L 1932 2d, c 40, 49; RL 1935, 1942; am imp L 1939, c 19, 4; RL 1945, 5217; am L 1945, c 92, 1; am L 1955, c 246, 3; RL 1955, 116-19; am L 1957, c 34, 1; am L 1963, c 92, 14; am L 1965, c 92, 1; HRS 232-22; am L 1973, c 133, pt of 11; am L 1974, c 145, 3; gen ch 1985; am L 1989, c 14, 13; am L 1997, c 152, 2; am L 2004, c 202, 23; am L 2006, c 94, 1; am L 2010, c 109, 1]


Rules of Court


Costs of appeal, see RTAC rule 3.



Previous Vol04_Ch0201-0257 Next