▪ HAWSCT: Decision in Kauai Property Tax Appeal
The Hawaii Supreme Court has issued its opinion in the Kauai property tax case, County of Kauai v. Baptiste (No. 27351, Aug. 6, 2007). A collection of posts on the case here. [Note: I represent the Appellants.]
Bottom line: judgment affirmed in all significant respects. First: government officials possess the power to manufacture and fund a lawsuit against themselves. Second: the Ohana Kauai property tax measure (a voter-enacted amendment to the county charter) violated the Hawaii Constitution, because it grants the power to set property tax policy only to county "governments."
The score: 3-2. Majority opinion by Moon, C.J., joined by Justices Levinson and Nakayama.
Justice Acoba authored the dissenting opinion, which was joined by Justice Duffy.
What does this decision mean in layman terms? Did the property taxpayers in Kauai prevail? It sounds like they did not! Will this be appealed?
Posted by: Walt Harvey | August 07, 2007 at 12:54 AM
What this means is that the Kauai taxpayers lost. The court ruled that only government officials have the power to establish property tax policy in Hawaii.
Posted by: inversecondemnation | August 07, 2007 at 04:02 PM