A letter to the editor of the Honolulu Advertiser (scroll down to “Analysis of Prop. 13’s Effect Missed the Mark”) by the president of the Howard Jarvis Taxpayer Association correcting the article Echoes of California’s Prop. 13 in Kauai’s tax case:
California is still a high tax state — we rank sixth in per
Hawaii Public Radio (KHPR) has posted a report on last week’s County of Kauai ex rel. Nakazawa v. Baptiste appeal arguments here (2mb mp3).
The Advertiser’s Jerry Burris writes Echoes of California’s Prop. 13 in Kauai tax case with thoughts about the County of Kauai ex rel. Nakazawa v. Baptiste appeal:
There are some interesting legal niceties in this case that will become fodder for law school classes for years to come.
The first is the oddity that the
More reports on yesterday’s HAWSCT arguments in County of Kauai ex rel. Nakazawa v. Baptiste, the appeal challenging the “Kauai v. Kauai” intragovernmental challenge to 2004’s Ohana Kauai property tax Charter Amendment.
The Supreme Court of Hawaii heard arguments today in the appeal involving 2004’s property tax Charter Amendment from Kauai. Details of the case and issue here.
Coverage of today’s arguments:
Past coverage of the appeal:
Continue Reading ▪ Supreme Court of Hawaii Hears Property Tax Arguments
On February 15, 2007 from 9:00 – 10:00 a.m., the Supreme Court of Hawaii will hear oral arguments in County of Kauai ex rel. Nakazawa v. Baptiste, the appeal involving 2004’s “Ohana Kauai” charter amendment.
The hearing will be held in the Supreme Court courtroom in the JudiciaryBuilding on King Street in Honolulu
Both eminent domain and property taxes are hot topics of the moment.
Eminent domain because the recent approval by the Honolulu city council of the multibillion dollar mass transit project will require the taking of private property. Home and business owners are rightly concerned about their options if the transit system, where ever it is
The Supreme Court of Hawaii has scheduled rare oral argument in the Kauai Charter Amendment property tax appeal. The issues include standing of government officials to sue themselves to obtain declaratory judgments, and the constitutional role of the counties in establishing real property tax policy. Details of the case, including links to the merits briefs here.
Arguments will be held in the Supreme Court courtroom in the Judiciary Building on Thursday, February 15, 2007 beginning at 9:00 a.m. Each side is allowed one-half hour for argument. The proceedings are open to the public and the media.
Continue Reading ▪ HAWSCT Oral Arguments – Feb. 15, 2007 @ 9 am
The Supreme Court of Hawaii issued an order reversing its earlier denial of oral arguments in the appeal about the legality of the Kauai Charter amendment relating to property taxes. Details of the appeal are posted here, and our briefs in the case can be found here or from the links on your right under “Briefs – Ohana Kauai Property Tax merits/reply brief.”
The facts of the case are straightforward: the people of the County of Kauai approved an amendment to their Charter addressing property taxes, but after the election, the County Attorney sued the county Mayor and other county officials asserting the amendment is illegal. The County Attorney represents both sides in the lawsuit, and the litigation was backed with a $100,000 war chest of taxpayer money, earmarked to hire private lawyers to attack the amendment.
No one was defending the legality of the Charter Amendment, so several local homeowners were forced to intervene, but the trial court dismissed their objections and ruled in favor of the County Attorney/Mayor. I represent the homeowners on appeal.
There are three issues in the appeal:
1. Standing/justiciability: May the County Attorney dispense entirely with the injury and controversy requirements for standing to sue, and is she entitled to “inherent” standing merely by virtue of her office?
2. Hawaii Constitution: By delegating real property tax power to “the counties,” did the people of Hawaii in article VIII, section 3 of the Hawaii Constitution grant the power only to county councils, to the exclusion of the people of the counties acting in accordance with their charter?
3. Charter Amendment: Can an amendment to a county’s charter violate the existing charter, when the amendment was proposed, certified, labeled, and passed as a charter amendment?
Continue Reading ▪ HAWSCT to Hear Oral Arguments in Kauai Property Tax Appeal