HRS §232-23
Collection of additional tax after a county wins an appeal
This section says that if a county appeals a property tax decision and a court rules the property should be assessed higher, the extra tax is collected just like the original tax. It only covers how the additional tax is collected, not other appeal rules.
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The statute, as written — Taxation
In the event of a final determination of an appeal by a county to the tax appeal court, the intermediate appellate court, or the supreme court on review, that a higher assessment should be made of the property involved, the additional tax due shall be collected in the same manner as the tax based upon the original assessment.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.