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BISHOP SQUARE ASSOC. v. HONOLULU

No. 16997.

873 P.2d 770 (1994)

In the Matter of the Tax Appeal of BISHOP SQUARE ASSOCIATES, Appellant, v. CITY AND COUNTY OF HONOLULU, Appellee.

Supreme Court of Hawaii.

As Amended May 27, 1994.

Attorney(s) appearing for the Case

Robert B. Bunn (James H. Ashford, with him on the briefs, of Cades Schutte Fleming & Wright), Honolulu, for appellant.

T. Lowell Wolf, Deputy Corp. Counsel, City and County of Honolulu, Honolulu, for appellee.

Before MOON, C.J., and KLEIN, LEVINSON, NAKAYAMA and RAMIL, JJ.

RAMIL, Justice.

Appellant Bishop Square Associates (BSA) appealed Appellee City and County of Honolulu's (City) tax assessment of BSA's real property to the Tax Appeal Court pursuant to Hawai`i Revised Statutes (HRS) § 232-16 (Sup.1992)1 on the grounds that: (1) the City assessor valued the land at more than 110 percent of its fair market value; and (2) there was a lack of uniformity or equality due to the illegality of the methods...

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