Bill Text: HI SB2824 | 2018 | Regular Session | Introduced
Bill Title: Relating To Tax Appeals.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2018-01-24 - Referred to JDC, WAM. [SB2824 Detail]
Download: Hawaii-2018-SB2824-Introduced.html
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THE SENATE |
S.B. NO. |
2824 |
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TWENTY-NINTH LEGISLATURE, 2018 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAX APPEALS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 232-7, Hawaii Revised Statutes, is amended to read as follows:
"§232-7 Boards of review; duties,
powers, procedure before. (a) The board of review for each district shall
hear informally all disputes between the assessor and any taxpayer in all cases
in which appeals have been duly taken and the fact that a notice of appeal has
been duly filed by a taxpayer shall be conclusive evidence of the existence of
a dispute; provided that this provision shall not be construed to permit a
taxpayer to dispute an assessment to the extent that it is in accordance with
the taxpayer's return.
(b) Each board shall hold public meetings at some central location in its taxation district, at least once annually and shall hear, as speedily as possible, all appeals presented for each year. A taxpayer's identity and final documents submitted in support or opposition of an appeal shall be public information; provided that an individual taxpayer is authorized to redact all but the last four digits of the taxpayer's social security number from any accompanying tax return. Each board shall have the power and authority to decide all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary to the determination of the objections raised by the taxpayer in the notice of appeal; provided that no board shall have power to determine or declare an assessment illegal or void. Without prejudice to the generality of the foregoing, each board shall have power to allow or disallow exemptions pursuant to law whether or not previously allowed or disallowed by the assessor and to increase or lower any assessment.
(c) The board shall base its decision on the evidence before it, and, as provided in section 231-20, the assessment made by the assessor shall be deemed prima facie correct. The board shall file with the assessor concerned its decision in writing on each appeal decided by it, and a certified copy of the decision shall be furnished by the assessor to the taxpayer concerned by delivery or by mailing the copy addressed to the taxpayer's last known place of residence.
(d) Each board and each member thereof in addition to all other powers shall also have the power to subpoena witnesses, administer oaths, examine books and records, and hear and take evidence in relation to any subject pending before the board. The tax appeal court shall have the power, upon request of the boards, to enforce by proper proceedings the attendance of witnesses and the giving of testimony by them, and the production of books, records, and papers at the hearings of the boards.
(e) If there exists more than one board of review in a taxation district, the chair of one board, administratively and without requirement of any formal action, may assign a member of that board to serve as a temporary member of the requesting board for purposes of establishing a quorum at a designated meeting of the requesting board. The temporary member shall serve only for the specific board meeting for which the assignment is made and only for the period necessary to establish and maintain a quorum. A temporary member may participate in discussion and vote on all matters before the board. Nothing herein shall prevent a member from being assigned multiple times under this subsection.
(f) When the board has been unable to constitute quorum to hear or decide an appeal for twelve consecutive months after the appeal is made because of vacancies on the board or conflicts of interest of board members, the appeal shall be dismissed administratively upon service of a notice of dismissal by mail to the taxpayer by the chairperson of the board or the department if there is no chairperson. The taxpayer may appeal to the tax appeal court within thirty days of the date the notice of dismissal is mailed, subject to the provisions in section 232-16. The payment of the tax so assessed pursuant to section 235-114 shall not be required for an appeal to the tax appeal court made under this subsection."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval and shall apply to all appeals made to the board of review, including appeals made before the effective date of this Act; provided that, for appeals made before the effective date of this Act, the twelve-month period provided for in section 232-7(f), Hawaii Revised Statutes, shall begin to run on July 1, 2018.
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INTRODUCED BY: |
_____________________________ |
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BY REQUEST |
Report Title:
Tax Appeals
Description:
Requires dismissal of appeals to the board of review if the board has been unable to constitute quorum for twelve consecutive months from the date the appeal is made and allows taxpayers to appeal to the tax appeal court within thirty days of dismissal.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
