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MATTER OF AMFAC, INC.

No. 6701.

654 P.2d 363 (1982)

In the Matter of the Tax Appeals of AMFAC, INC. and The Prudential Insurance Company of America, Taxpayers.

Supreme Court of Hawaii.

Reconsideration Denied December 30, 1982.

Attorney(s) appearing for the Case

C. Michael Hare, Honolulu (Richard L. Griffith, Honolulu, with him on the briefs; Cades, Schutte, Fleming & Wright, Honolulu, of counsel), for taxpayer-appellant AMFAC, INC.

T. Bruce Honda, Deputy Atty. Gen., Honolulu, for Director of Taxation, appellee.

Before RICHARDSON, C.J., LUM and NAKAMURA, JJ., and OGATA and MENOR, Retired Justices, Assigned Temporarily.

RICHARDSON, Chief Justice.

The questions presented in this interlocutory appeal are 1) whether the state director of taxation has discretion under Chapter 246, HRS (1976) to utilize methods of valuation in addition to the replacement cost approach in determining the fair market value of buildings for real property tax purposes, and 2) if so, whether his failure to consider the utilization of alternative methods necessarily constitutes a basis for adjustment of an...

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