APPEALS FROM BOARDS OF REVIEW §232-17 Appeals from taxation board of review to tax appeal court. An appeal shall lie to the tax appeal court from the decision of the state taxation board of review, or equivalent administrative body established by county ordinance. An appeal to the tax appeal court shall be properly commenced by the filing, by the taxpayer, county, or director of taxation, of a written notice of appeal in the office of the tax appeal court within thirty days after the filing of the decision of the state taxation board of review or an equivalent county administrative body, and, in the case of any appealing taxpayer, the payment of the costs of court in the amount fixed by section 232-22, and service of the notice of appeal on the director of taxation in the case of an appeal involving the department of taxation, or on the real property assessment division of the county involved in the case of an appeal involving the county, or upon both the director of taxation and the real property assessment division of the county involved in the case of an appeal involving both the department of taxation and the county. A notice of appeal shall be sufficient if it states that the taxpayer, county, or director of taxation appeals from the decision of the state taxation board of review, or an equivalent county administrative body, to the tax appeal court and may be amended at any time. The appeal shall bring up for determination all questions of fact and all questions of law, including constitutional questions involved in the appeal. In case of an appeal by the county or director of taxation, a copy of the notice of appeal shall be forthwith delivered or mailed to the taxpayer concerned or to the clerk of the county concerned in the manner provided in section 232-7 for giving notice of decisions. An appeal shall be deemed to have been taken in time, and properly commenced, if the notice thereof and costs, if any, and the copy or copies of the notice have been deposited in the mail, postage prepaid, properly addressed to the tax appeal court, taxpayer or taxpayers, and director of taxation or, if relevant, the real property assessment division of the county involved, respectively, within the time period provided by this section. [L 1932 2d, c 40, §41; RL 1935, §1940; am L 1939, c 208, §7; RL 1945, §5212; RL 1955, §116-14; am L 1963, c 92, §10; HRS §232-17; am L 1973, c 51, §1; am L 1989, c 14, §10; am L 2007, c 154, §2; am L 2021, c 118, §10; am L 2025, c 49, §3]
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