MCC §3.48.615
Small claims option for tax appeals
Read the official text at library.municode.com ↗This section lets a taxpayer who is protesting a tax bill use a simpler small claims process in the tax appeal court, but only if the total tax they are disputing (not counting penalties and interest) is less than $1,000. It does not explain how that process works.
everyone
The ordinance, as written (Maui County) — Small claims
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
Any protesting taxpayer who would incur a total tax liability, not including penalties
and interest, of less than $1,000 by reason of the protested assessment or payment
in question may elect to employ the small claims procedures of the tax appeal court
as set out in section 232-5 of the Hawaiʻi Revised Statutes.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.95)
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.