Hawaii Revised Statutes 232-20 – Certificate of appeal
Upon the perfection of an appeal, the tax appeal court shall send to the appellate court a certificate that shall include:
Terms Used In Hawaii Revised Statutes 232-20
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
The certificate shall be accompanied by the taxpayer’s return, if any; a copy of the notice of appeal from the assessment and any amendments thereof; the decision, if any, of the state taxation board of review or equivalent county administrative body; a copy of the notice of appeal from the decision of the state taxation board of review or equivalent county administrative body, if any, and any amendments thereof; and a transcript or statement of the evidence before and the decision of the tax appeal court and all exhibits, motions, orders, or other documents specified by either the taxpayer, county, or assessor. No failure of the judge of the tax appeal court to send or properly prepare the certificate or the accompanying documents shall prejudice, limit, or in any manner affect the taxpayer’s, county’s, or assessor’s appeal, and the certificate of appeal may be amended at any time up to the final determination of the appeal.