ROH §8-12.2
Appeals for people who owe someone else's tax
Read the official text at honolulu.gov ↗If you are contractually required 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 against can also appear and be heard in the appeal.
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The ordinance, as written (Honolulu County) — Appeals by persons under contractual obligations
A copy, taken August 22, 2026. The version published by Honolulu 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 Hawaii Supreme Court, in such person’s own name, as if the tax were assessed against such person. The person against whom the tax is assessed shall also have a right to appear and be heard on any such application or appeal.
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Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.