In re Taxes Union Mill Co.

Citations

• 24 Haw. 345
• 1918 Haw. LEXIS 39

Syllabus

<p>Appeal and Error.</p> <p>Where a taxpayer appeals from the decision of the tax appeal court fixing the value of his property at more than his return but at less than the assessment, and the assessor does not appeal, held: That under these circumstances the valuation fixed by the tax appeal court constitutes the maximum valuation which this court could place upon the property.</p> <p>Taxation — weight of decision of tax appeal court.</p> <p>The decision of a tax appeal court in fixing values is presumed to he correct and should not be lightly overturned.</p>