HRS §232-4
No second appeal notice needed while first appeal is pending
If you appeal your property tax assessment and the first appeal is still undecided before a certain date, you do not have to file a second appeal notice. This only applies if the assessor tells you the assessment has not changed.
The statute, as written — Second appeal
In every case in which a taxpayer appeals a real property tax assessment to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to April 9 preceding the tax year of the second appeal; and provided further the assessor gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.