KINKAID v. BOARD OF REVIEW OF THE CITY AND COUNTY OF HONOLULU

No. 24100.

104 P.3d 905 (2004)

106 Hawai`i 318

Thomas R. KINKAID, William Kowalski, Henri P. Kostermans, Ryoko Kostermans, Walter S. Leong, Terri Leong, Richard A. Moody, Ernest W. Tuttle, Pamela Tuttle, Gertrud Eberwein, Bruce F. Connell, Ernesto V. Castro, et al., Pearl R. Groves, Glenn H. Meyer, Leo A. Young, Jeanette M. Young, Glenn R. Oakes, Cynthia R. Oakes, David J. Novick, Carol L. Novick, Peter L. Chan, Terry T. Chan, Alfonso J. Baeza, Fujiko Baeza, Alma V. Brosio, Karen K. Schumann, American Trust Co. of Hawaii, Harriette W. Rhodes, Estate of B.T. Kanbara, James W. Witt, Robet R. Bergis, Black Pearl Ventures, Inc., Betty June Caulo, Frank M. Nowdesha, Marsha E. Lewis, Bernard J. Gainey, Frank J. Hata, Russell Anderson Maxine Anderson, Young Family Trust, Richard Brosselmann, Kristine Brosselmann, Kendrick Wong, Kenneth Alford, Sophia Alford Survivor's Trust, Jerald V. Dunlap, Severn Starzynski, Nobuyuki Ishima, McProud Family Trust, HHBW Family Limited Partnership, Richard C. Elliott, Joan Elliott, Velma Jean Brixon, Ted Simon, Karen L. Simon, Thomas Khoy Fong Wong, Wesley N. Callahan, Janice M. Callahan, Jeffrey J. Rummel, Elisa V. Rummel, Adolph Laepple, Erica Laepple, Wayland S. Dudley, Grace Kae, Carol A. Laechelt, Hugh C. Pape, Barbara J. Pape, Oliver Benediktson Trust, John H. Coleman, Bernard Neale, Sang Tea Bobay, Yang Ja Wang, William F. Thompson, Jr., Lewis G. Waldo, James J. Sullivan, Leland M. Garrison, Ronald J. Smerling, Frank Rees, Virginia Rees, Anne-Marie Volk, Daniel W. Moorman, Sandra R. Moorman, Matthew H. Witteman, Mary F. Witteman, Marsha E. Lewis, Franklin M. Tokioka, H. Harry Mueggenburg, Barry D. Berquist, Willis E. Howard III, Patricia Rudy, James R. Johnston II, Sandra R. Johnston, Herbert Y.K. Wong, Paul N. Best, Louis W. Crompton, Alicia Y. Crompton, Donald S. Robertson, Roy D. Gustafson, Marilyn A Gustafson, Carl Olson, Dorothy G. Howard, Edward P. Prindle, Everett S. Mayhood, Ellen F. Mayhood, James H. Kamo, Dora M. Kamo, Augustus Tagliaferri, Jack M. Feliz, Marie A. Feliz, Yolo Trust, Judy L. Moore, Paul R. Olson, Helen C. Olson, William C. Warren, George K. Igi, Sharon D. Igi, Mary P. Berg, Bruce Holliday, Harold L. Preeman, Albert W. Fink, Beverly A. Fink, Peter Choi, Myung Choi, and Salisbury Restaurant Enterprises, Appellants-Appellants v. BOARD OF REVIEW OF THE CITY AND COUNTY OF HONOLULU, Appellee-Appellee.

Supreme Court of Hawai`i.

Reconsideration Granted in part and as Amended November 29, 2004.


Attorney(s) appearing for the Case

Roger S. Mosely, Nancy J. Youngren, Honolulu, and Nathan C. Lampard of Case Bigelow & Lombardi, for appellants-appellants.

Chris A. Diebling, Deputy Corporation Counsel, for appellee-appellee.

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


Opinion of the Court by NAKAYAMA, J.

Appellants-appellants Thomas R. Kinkaid, et al. (Appellants), appeal from the January 23, 2001 order of the circuit court of the first circuit, the Honorable Gary W.B. Chang presiding, dismissing Appellants' appeal from the Board of Review of the City and County of Honolulu's (the Board) decision affirming Appellants' real property tax assessments. On appeal, Appellants contend that the circuit

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