CORBOY v. LOUIE

No. 30049.

283 P.3d 695 (2011)

128 Haw. 89

John M. CORBOY and Stephen Garo Aghjayan, Plaintiffs-Appellants v. David M. LOUIE, in his official capacity as Acting Attorney General, State of Hawai`i; the County of Maui, and the County of Kauai, Defendants-Appellees. Garry P. Smith and Earl F. Arakaki, Plaintiffs-Appellants v. David M. Louie, in his official capacity as Acting Attorney General, State of Hawai`i; and the City and County of Honolulu, Defendants-Appellees. J. William Sanborn, Plaintiff-Appellant v. David M. Louie, in his official capacity as Acting Attorney General, State of Hawai`i; and the County of Hawai`i, Defendants-Appellees. In the Matter of the Tax Appeal of Stephen Garo Aghjayan, Appellant-Appellant and State of Hawai`i, Intervenor-Appellee. In the Matter of the Tax Appeal of John M. Corboy, Appellant-Appellant and State of Hawai`i, Intervenor-Appellee. In the Matter of the Tax Appeal of Garry P. Smith, Appellant-Appellant and State of Hawai`i, Intervenor-Appellee. In the Matter of the Tax Appeal of William J. Sanborn, Appellant-Appellant and State of Hawai`i, Intervenor-Appellee. In the Matter of the Tax Appeal of Earl F. Arakaki, Appellant-Appellant and State of Hawai`i, Intervenor-Appellee.

Supreme Court of Hawai`i.

Reconsideration Denied May 18, 2011.


Attorney(s) appearing for the Case

H. William Burgess for plaintiffs-appellants.

Girard D. Lau , Deputy Attorney General, for defendants/appellees.

RECKTENWALD, C.J., NAKAYAMA, and DUFFY, JJ., and Circuit Judge NISHIMURA, Assigned in Place of MOON, C.J., Recused and Retired, with ACOBA, J., concurring separately.


Opinion of the Court by RECKTENWALD, C.J.

Plaintiffs-appellants are real property owners and taxpayers who brought claims in the Tax Appeal Court against various state and county defendants-appellants, seeking an exemption from real property taxes equal to the exemption granted to Hawaiian homestead lessees under the Hawaiian Homes Commission Act (HHCA) and their respective county codes.2

Taxpayers, who are not native Hawaiian...

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