Tax Appeal of Gardens at West Maui Vacation Club v. County of Maui

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that \[t]he participants of the 1978 constitutional convention ... are presumed to have been aware\ of then-recent changes in the law
• stating that Section 3 “was expressly and manifestly designed to transfer to the counties broad powers of real property taxation”
• stating that Section 3 \was expressly and manifestly designed to transfer to the counties broad powers of real property taxation\
• upholding a retroactive tax by finding a six-month period of retroactivity to be a modest period of retroactivity
• upholding a retroactive tax by finding a six-month period of retroactivity to be a modest period of retroactivity
• applying rational basis review to time share owners’ classification equal protection clause challenge

Source: CourtListener parenthetical corpus (CC0).