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MATTER OF FASI

No. 6971.

634 P.2d 98 (1981)

In the Matter of the Tax Appeal of Frank F. FASI, Mayor, City and County of Honolulu.

Supreme Court of Hawaii.

September 21, 1981.

Attorney(s) appearing for the Case

Alana W. Lau, Special Deputy Atty. Gen., Honolulu, for Director of Taxation, appellant.

Samuel P. King, Jr., Dept. of Corp. Counsel, Special Deputy Corp. Counsel, Honolulu, for Mayor, C & C of Honolulu, appellee.

Before RICHARDSON, C.J., OGATA, LUM and NAKAMURA, JJ., and GREIG, Circuit Judge, in place of MENOR, J., excused.

RICHARDSON, Chief Justice.

This appeal seeks to determine whether a service contract between APCOA, ITT (APCOA) and the State of Hawaii under which APCOA operates the airport parking facilities located on State-owned land at Honolulu International Airport meets the requirements of HRS § 246-36 (1976) for exempting APCOA from real property tax liability. Appellant State of Hawaii contends that the tax appeal court was without jurisdiction to consider the issue...

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