HRS §232-1
Appeals by people who must pay someone else's tax
This section lets a person who is contractually required to pay another person's tax appeal that tax as if it were their own. The person who actually owes the tax can also appear and be heard during the appeal.
everyone
The statute, as written — Appeals by persons under contractual obligations
Whenever any person is under a contractual obligation to pay a tax assessed against another, the person shall have the same rights of appeal to the taxation board of review, the tax appeal court, and the intermediate appellate court, subject to chapter 602, in the person's own name, as if the tax were assessed against the person. The person against whom the tax is assessed shall also have a right to appear and be heard on any such application or appeal.
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