STATE EX REL. ANZAI v. HONOLULU

No. 23404.

57 P.3d 433 (2002)

99 Hawai`i 508

STATE of Hawai`i, by Earl I. ANZAI, Attorney General, Plaintiff-Appellant, v. CITY AND COUNTY OF HONOLULU, and Roy Amemiya, in his capacity as Director of Finance, Defendants-Appellees.

Supreme Court of Hawai`i.

November 7, 2002.


Attorney(s) appearing for the Case

Diane Erickson and John P. Dellera, Deputy Attorneys General, On the briefs, for plaintiff-appellant.

Lee M. Agsalud and Reid M. Yamashiro, Deputy Corporation Counsels, for defendants-appellees.

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


Opinion of the Court by MOON, C.J.

This case involves a dispute between plaintiff-appellant State of Hawai`i (State) and defendant-appellee City and County of Honolulu (County)1 regarding the power to tax real property. Prior to 1996, real property leased to the State was exempt from taxation, if the terms of the lease contractually obligated the State to pay the tax. When the exemption was repealed by the County, the State passed a law...

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