How the Board of Review hears property tax appeals

The Board of Review shall hear informally all disputes between the Assessor and any owner in all cases in which appeals have been duly taken and the fact that a notice of appeal has been duly filed by the owner shall be conclusive evidence of the existence of a dispute.The Board shall hold public meetings at some central location in the County commencing not later than January 15th of each year and shall hear, as speedily as possible, all appeals presented for each year. The Board shall have the power and authority to decide all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary to the determination of the objections raised by the owner or the County in the notice of appeal; provided, that the Board shall not have power to determine or declare an assessment illegal or void. Without prejudice to the generality of the foregoing, the Board shall have power to allow or disallow exemptions or dedications pursuant to law whether or not previously allowed or disallowed by the Director and to increase or lower any assessments. The Board shall have the power to change a property's tax rate classification where the preponderance of the evidence proves the tax rate classification is incorrect according to Sec. 5A-6.4 or the Real Property Tax Classification Rules. The Board shall have the power to review and approve settlements between the Director and the owner as provided in Sec. 5A-12.15.The Board shall base its decision on the evidence before it, and, as provided in Sec. 5A-1.17, the assessment made by the Assessor shall be deemed prima facie correct. Assessments for the same year upon other similar property situated in the County shall be received in evidence upon the hearing. In increasing or lowering any real property assessment, the Board shall be governed by this Chapter. The Board shall file with the Assessor concerned its decision in writing on each appeal decided by it, and a certified copy thereof shall be furnished by the Assessor forthwith to the owner concerned by delivery thereof to him or her, or by mailing the copy addressed to his or her last known place of residence or business.Upon completion of its review of the property tax appeals for the current year, the Board shall compile and submit to the Mayor and shall file with the Assessor for the use of the public, a copy of a report covering such features of its work as, in the opinion of the Board, will be useful in attaining the objectives set forth in this Chapter. In this report the Board shall additionally note instances in which, in the opinion of the Board, the Assessor, in the application of the methods selected by him or her, erred as to a particular property or particular properties not brought before the Board by any appeal, whether the error is deemed to have been by way of underassessment or overassessment. Before commencing this phase of its work, the Board shall publish, during the first week of September, a notice specifying a period of at least 10 days within which complaints may be filed by any owner. Each complaint shall be in writing, shall identify the particular property involved, shall state the valuation claimed by the owner and the grounds of objection to the assessment, and shall be filed with the Assessor who shall transmit the same to the Board. Not earlier than one week after the close of the period allowed for filing complaints, the Board shall hear the same, after first giving reasonable notice of the hearing to all interested persons and the Assessor. Like notice and hearing shall be given in order for the Board to include in its report any other property not brought before it by an appeal. The Board may proceed by districts designated by their tax map designation, and may, from time to time, publish the notice above provided for as the work proceeds by districts.The Assessor, in the making of assessments for the succeeding year, shall give due consideration to the report of the Board made pursuant to Subsection (d) of this Section.The Board and each member thereof, in addition to all other powers, shall also have the power to subpoena witnesses, administer oaths, examine books and records, and hear and take evidence in relation to any subject pending before the Board. It may request the Tax Appeal Court, as prescribed in Section 232-7, H.R.S., to order the attendance of witnesses and the giving of testimony by them, and the production of books, records and papers at the hearings of the Board.The Board shall promulgate rules and regulations as provided in Chapter 91, H.R.S., for its hearings.