In the Matter of the Tax Appeal of Kenneth & Sophia ALFORD, Survivor's Trust, Jerald V. Dunlap, Severn Starzynski, Nobuyuki Ishima, Mcproud Family Trust, Hhbw Family Ltd. Partnership, Richard C. & Joan Elliott, Bradley W. Brixon Revocable Trust, Ted & Karen L. Simon, Thomas Khoy Fong Wong, Wesley N. & Janice M. Callahan, Jeffery J. & Elisa V. Rummel, Adloph & Erica Laepple, Wayland S. Dudley, Grace Kae, Carol A. Laechelt, Hugh C. & Barbara J. Pape, Russell Anderson, David J. & Carol L. Novick, Ernest W. & Pamela Tuttle, John H. Coleman, Walter S. & Terry A. Leong, Harold L. Preeman, William Kowalski, Henri P. & Ryoko Kostermans, Richard A. Moody, Gertrud Eberwein, Bruce F. Connell, Ernesto V. Castro, et al., Pearl R. Groves, Glenn H. Meyer, Leo A. & Jeannette M. Young, Glenn R. & Cynthia R. Oakes, Peter & Terry T. Chan, Alfonso J. & Fujiko Baeza, Alma V. Brosio, Trustee, Karen K. Schumann, American Trust Co. of Hawaii, Harriette W. Rhodes, Joseph Michael Mankvitz, James W. Witt, Willis Edgar III & Lena Chung Howard, Black Pearl Ventures, Inc., Betty June Caulo, Frank M. Nowdesha, Marsha E. Lewis, Bernard J. Gainey, Frank J. Hata, Young Family Trust, Kendrick Wong, Russell & Maxine Anderson, Yang Ja Wang, Denise Bailey Evans, Lewis G. Waldo, James J. Sullivan, Leland M. Garrison, Sang Tea Bobay, Henri Petrus & Ryoko Kostermans, Patricia Rudy, Herbert Y.K. Wong, Paul N. Best, et al., Louis W. & Alicia Y. Crompton, Donald S. Robertson, Roy D. & Marilyn A. Gustafson, Carl Olson, Dorothy G. Howard, Edward Randolph Brooks & Arlene Sayeko Kishi, H. Harry Mueggenburg, Velma Jean Brixon, James H. & Dora M. Kamo, Augustus Tagliaferri, Jack M. & Marie A. Feliz, Yolo Trust, Judy L. Moore, Paul R. & Helen C. Olson, William C. Warren, George K. & Sharon D. Igi, Mary P. Berg, Bruce Holliday, Albert W. & Beverly A. Fink, Peter & Myung Choi, Salisbury Restaurant Enterprise, James R. II & Sandra R. Johnston, Mecham Family Limited Partnership, Matthew H. & Mary F. Witteman, Daniel W. & Sandra R. Moorman, Richard & Kristine Bosselmann, Ronald J. Smerling, Frank & Virginia Rees, Anne-Marie Volk, Franklin M. Tokioka, Barry D. Berquist, William R. Kowalski, Jeanette M. Young, Ernesto V. & Nila M. Castro, Gainey Trust, Willis E. III & Lena C. Howard, Joseph M. & Dorothy M. Mankvitz, Neale Family Trust, John & Nancy Coleman, Trustees Jack H. Coleman Lifetime Trust, AMNW Trust A, University Of North Dakota Foundation, Earl Strinden Trustee, Pape Revocable Trust, Adolph & Traude (Erica) Laepple, Margaret Berquist, Matthew & Mary Witteman Trust, Leland M. Garrison Trust, Helfand Trust, Peter C. & Myung Choi, Harold & Bette L. Preeman, Holliday Associates, Inc., Karen Taggart, George K. & Sharon D. Igi, Judy L. Moore & Patricia Hanson, Richard K. Rudy, James & Margaret K. Sullivan, Denise B. Evans, White Sand Ventures, Inc., Atilla (Ted) & Karen L. Simon, Bradley Brixon, Trustee, Dorothy Miller, Severn & Gloria M. Starzynski, Catherine Guiring, Trustee, Appellants-Appellants
v.
CITY AND COUNTY OF HONOLULU, Appellee-Appellee.