UNIVERSITY OF HAWAII v. CITY & CTY. OF HONOLULU

No. 23434.

77 P.3d 478 (2003)

102 Hawai'i 440

In the Matter of the Tax Appeal of UNIVERSITY OF HAWAI'I, Appellant-Appellant, v. CITY AND COUNTY OF HONOLULU, Appellee-Appellee.

Supreme Court of Hawaii.

October 1, 2003.


Attorney(s) appearing for the Case

Wesley H. Sakai, Jr. and Scott I. Batterman (Bendet, Fidell, Sakai & Lee) on the briefs, Honolulu, for Appellant-Appellant.

Lee M. Agsalud, Deputy Corporation Counsel, City and County of Honolulu, on the briefs, for Appellee-Appellee.

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


Opinion of the Court by ACOBA, J.

We hold that under the facts of this case Appellant-Appellant University of Hawai'i (the University) does not have standing to appeal the real property tax assessments levied against Sodexho Marriott Management, Inc. (Marriott) either (1) as the "owner" of the assessed property pursuant to Revised Ordinances of Honolulu (ROH) § 8-12.1 (1987),1 or (2) as a party contractually liable to pay the tax...

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