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PRINCE HOTEL WAIKIKI v. CITY & COUNTY

No. 20084.

974 P.2d 21 (1999)

89 Hawai'i 381

In the Matter of the Tax Appeal of HAWAII PRINCE HOTEL WAIKIKI CORPORATION, a Hawai`i corporation, Appellant, v. CITY AND COUNTY OF HONOLULU, Appellee.

Supreme Court of Hawai`i.

February 10, 1999.

Attorney(s) appearing for the Case

Mervyn M. Kotake (Benjamin M. Matsubara and Jason M. Yoshida of Matsubara, Lee & Kotake with him on the briefs) for appellant.

Christine Kurashige, Deputy Corporation Counsel, on the briefs, for appellee.

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

Opinion of the Court by KLEIN, J.

Taxpayer-appellant Hawaii1 Prince Hotel Waikiki Corporation (hereinafter the "appellant" or the "taxpayer") appeals from the judgment of the tax appeal court affirming appellee City and County of Honolulu's (City) 1995-96 real property tax assessment for the Hawaii Prince Golf Course (HPGC). For the reasons set forth below, we affirm the City's base assessment of HPGC at $41,058,800. However, because the...

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