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KAHEAWA WIND POWER, LLC v. COUNTY OF MAUI

No. CAAP-12-0000728.

347 P.3d 632 (2014)

In the Matter of the Tax Appeal of KAHEAWA WIND POWER, LLC, Taxpayer-Appellant-Appellee/Cross-Appellant, v. COUNTY OF MAUI, Appellee-Appellant/Cross-Appellee.

Intermediate Court of Appeals of Hawai`i.

November 20, 2014.

Attorney(s) appearing for the Case

Richard B. Rost , Deputy Corporation Counsel, for Appellee-Appellant/Cross-Appellee.

Ronald I. Heller ( Brian W. Tilker , Austin F. McCullough with him on the briefs) ( Torkildson Katz , Moore, Hetherington & Harris), Honolulu, for Taxpayer-Appellant-Appellee/Cross-Appellant.

Vito Galati , Christopher T. Goodin (Cades Schutte LLP), Honolulu, on the briefs, for Amici Curiae Auwahi Wind Energy LLC.

Richard Wallsgrove (Blue Planet Foundation), on the briefs, for Amicus Curiae Blue Planet Foundation.

FOLEY, Presiding Judge, FUJISE, and GINOZA, JJ.

In this consolidated tax appeal, the County of Maui (County) appeals, and Kaheawa Wind Power, LLC (Kaheawa) cross-appeals, from a Final Judgment issued on July 24, 2012, by the Tax Appeal Court of the State of Hawai`i (Tax Appeal Court).1

This case arises from Kaheawa's challenges...

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