ALFORD v. CITY AND COUNTY OF HONOLULU

No. 25275.

122 P.3d 809 (2005)

109 Hawaii 14

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.

Supreme Court of Hawaii.

Reconsideration Denied November 25, 2005.


Attorney(s) appearing for the Case

Roger S. Moseley (Case Bigelow & Lombardi), Honolulu, on the briefs, for appellants-appellants.

Susan A. Bender, Deputy Corporation Counsel, City & 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 (1) the separate judgment provision of Hawai`i Rules of Civil Procedure (HRCP) Rule 58 does not apply to tax appeal cases, (2) pursuant to Rules 3.4(a) and 6.1 of the Rules of the Boards of Review of the City and County of Honolulu, Appellants-Appellants Kenneth and Sophia Alford, et. al. (collectively Taxpayers) provided sufficient proof that authorization to sue on behalf of eighty fee unit owners accompanied the "Taxpayer...

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