Hawaii Supreme Court to hear Kalaeloa Ventures LLC v. City and County of Honolulu
The Hawaii Supreme Court will hear the case of Kalaeloa Ventures LLC v. City and County of Honolulu at 8:45 a.m. Thursday, May 31.
Kalaeloa Ventures LLC came to the Hawaii Supreme Court after it argued the decision of the State Tax Appeals Court.
Kalaeloa Ventures LLC timely appealed from the tax court’s decision and cites to ROH 8-1.16, which provides that the due date for any appeal shall be established by “the law establishing the right to appeal.”
Kalaeloa Ventures "maintains that the ordinance is implicitly referencing HRS 232-16, and because the right to appeal arises from the Hawaii Revised Statutes, the weekend rule applies. Alternatively, appellant argues that ROH 8-1.16 is void either for vagueness or because it is beyond the city’s authority to restrict the jurisdiction of the tax court," the court states.
The original case revolved around the State Tax Appeals Court’s dismissal of 14 appeals of real property tax assessments on the basis that Kalaeloa Venture, LLC untimely filed its notices of appeal.
Hawaii Supreme Court case number SCAP-17-0000482