APPEALS

(a) Filing. An appeal, including an appeal from the decision of the board of review, shall be initiated by filing, electronically or conventionally with the clerk of the Tax Appeal Court 3 copies of a notice of appeal upon the form provided by the court or upon a form substantially in conformity thereto, and paying a non-refundable filing fee of $25.00 per appealing taxpayer. The notice of appeal shall contain a statement of the facts of the case and the taxpayer's waiver of the right to appeal further. The notice shall also contain a statement that the general excise tax assessed has been paid, when applicable. The taxpayer's signature on the notice shall be deemed made under penalties of perjury. (b) Time limit. The appeal must be filed within the time set by law. See Rule 2(a) of the Rules of the Tax Appeal Court of the State of Hawaiʻi with respect to the time and place of filing of the notice. (c) Service of notice. The clerk shall cause a copy of the notice of appeal, including the taxpayer's written statement of the facts and waiver, to be served on the director of taxation, or the real property assessment division of the county involved. The director of taxation shall not file any answer to the notice of appeal. (d) Docket and calendar. Upon receipt of a notice of appeal, the clerk will enter the case upon the small claims docket, assign a number, and place all proceedings upon the calendar for hearing and disposition. Upon direction of the court, the clerk will schedule the date and time for the hearing on the case’s electronic docket and issue a notice of a court hearing. A notice of electronic filing will be generated notifying the parties that a hearing has been scheduled. The clerk shall transmit notification of the hearing by ordinary mail to any self-represented party who is without JEFS access. All cases shall be heard in Honolulu unless the court orders otherwise. (e) Record. Upon the filing of a notice of appeal and payment of costs, the assessor of the division concerned shall within 15 days thereof deliver to the clerk of the court, or submit to the court electronically, a certificate similar to that required under Rule 2(d) of these Rules. (f) Forms. Forms of notice of appeal may be obtained from the director of taxation, any assessor, or the clerk of the Tax Appeal Court. (Amended March 6, 1981, effective March 6, 1981; further amended effective June 18, 1997; further amended May 30, 2006, effective July 1, 2006; further amended November 6, 2019, effective November 17, 2019.)