KCC §5A-12.2
Appeals for people who owe someone else's tax
Read the official text at ecode360.com ↗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 can also appear and be heard in the appeal.
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The ordinance, as written (Kauaʻi County) — Appeals by Persons Under Contractual Obligations
A copy, taken August 22, 2026. The version published by Kauaʻi 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 and the Tax Appeal Court and the Supreme Court, in his or her own name, as if the tax were assessed against him or her. The person against whom the tax is assessed shall also have a right to appear and be heard on any such application or appeal.
The County of Kauaʻi publishes this code through eCode360 and states that it is provided for information only and should not be considered the official version of the Code.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.