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KALAELOA v. CITY AND COUNTY OF HONOLULU

SCAP-17-0000482.

424 P.3d 458 (2018)

KALAELOA VENTURES, LLC, Appellant-Appellant, v. CITY AND COUNTY OF HONOLULU, Appellee-Appellee.

Supreme Court of Hawai`i.

July 27, 2018.

Attorney(s) appearing for the Case

Frederick W. Rohlfing III , Nancy J. Youngren , Lisa K. Johnson , Honolulu, for petitioner.

Lee M. Agsalud , Karen K. Lee , Honolulu, for respondent.

Clyde J. Wadsworth , Honolulu, Ewan C. Rayner , for amicus curiae, State of Hawai`i.

RECKTENWALD, C.J., NAKAYAMA, McKENNA, POLLACK, AND WILSON, JJ.

I. INTRODUCTION

This case arises from the Tax Appeal Court of the State of Hawaii's dismissal of fourteen appeals of real property tax assessments as untimely filed. The notices of appeal were filed on Tuesday, January 17, 2017 — the next business day following the

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