HCC §19-92
Appeals for people who owe someone else's tax
Read the official text at hawaiicounty.gov ↗If you are required by contract to pay a tax that was assessed against someone else, you can appeal that tax in your own name, just like the person it was assessed against. The person the tax was actually assessed on also has the right to appeal and be heard.
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The ordinance, as written (Hawaiʻi County) — Appeals by persons under contractual obligations
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
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 board of review and the tax appeal court and the supreme court, in the person’s own name, as if the tax were assessed against said person. The person against whom the tax is assessed shall also have a right to appeal and be heard on any such application or appeal.
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.