MCC §3.48.650
Appealing property tax decisions to higher courts
Read the official text at library.municode.com ↗This section explains how to appeal a property tax decision. A taxpayer or the tax director can appeal to the tax appeal court, and further appeals go to the state supreme court. The rules for these appeals are set by state law, not this county code.
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The ordinance, as written (Maui County) — Tax appeal court and state supreme court
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.
A.
An appeal to the tax appeal court may be filed by a taxpayer or the director as provided
in sections 232-14 and 232-16 through 232-18 of the Hawaiʻi Revised Statutes.
B.
Appeals to the state supreme court shall conform to sections 232-19 through 232-21
of the Hawaiʻi Revised Statutes.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.98)
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.