HRS §232-22
Filing fees for tax appeals
This section sets filing fees for tax appeals. No fee is charged for appealing to the state taxation board of review. For appeals to the tax appeal court, a nonrefundable fee is set by court rules, but it cannot be more than $100. Appeals to the intermediate appellate court have the same fee as other circuit court appeals. The assessor or county does not have to pay costs or deposit.
counties
The statute, as written — Filing fee
(a) No filing fee shall be charged on appeal to the state taxation board of review. (b) The nonrefundable filing fee in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which shall not exceed $100. (c) On appeal to the intermediate appellate court, the nonrefundable filing fee shall be the same as in appeals from decisions of circuit courts, as provided by sections 607-5 and 607-6. No costs shall be payable by, and no deposit shall be required from, the assessor or the county in any case.
Sections this one refers to
§607-5 Circuit court filing fees and who pays them
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