FORM AND STYLE OF PAPERS

The form and style of papers filed with the court shall be in conformity with the requirements of chapter 232 or Section 235-114, as the case may be, of the Hawaiʻi Revised Statutes, the Hawaiʻi Rules of Civil Procedure, and Rule 3 of the Rules of the Circuit Courts of the State of Hawaiʻi. In the case of an action to recover moneys paid under protest pursuant to Hawaiʻi Revised Statutes, Section 40-35, the pleadings shall be pursuant to Rule 7 of the Hawaiʻi Rules of Civil Procedure, and the complaint shall state that action is being taken under said Hawaiʻi Revised Statutes, Section 40-35. Documents electronically filed in the Tax Appeal Court that receive the file stamp of the Circuit Court of the First Circuit of the State of Hawaiʻi’s seal, certification, signature, or any other automatically affixed mark shall be deemed to have been filed, sealed, certified or signed in the Tax Appeal Court of the State of Hawaiʻi, as required by statute. (Amended January 4, 1973, effective February 1, 1973, further amended March 6, 1981, effective March 6, 1981; further amended November 6, 2019, effective November 17, 2019.)