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 funda 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.