HRS §232-25
Changing the tax list to match the final appeal decision
This section says the assessor must update the property assessment and the official assessment list to match the final decision from the last appeal board or court. It is a short, procedural rule about making the records consistent with the appeal outcome.
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The statute, as written — Amendment of assessment list to conform to decision
The assessor shall alter or amend the assessment and the assessment list in conformity with the decision or judgment of the last board or court to which an appeal may have been taken.
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