KAHEAWA WIND POWER, LLC v. COUNTY OF MAUI

SCAP-17-0000816.

456 P.3d 149 (2020)

In the Matter of the Tax Appeal of KAHEAWA WIND POWER, LLC, Respondent/Taxpayer-Appellant-Appellee, v. COUNTY OF MAUI, Petitioner/Appellee-Appellant. In the Matter of the Tax Appeal of Auwahi Wind Energy LLC, Respondent/Taxpayer-Appellant-Appellee, v. County of Maui, Petitioner/Appellee-Appellant.

Supreme Court of Hawai`i.

January 21, 2020.


Attorney(s) appearing for the Case

Brian A. Bilberry , Honolulu, for appellant.

Ronald I. Heller , Honolulu, for appellee Kaheawa Wind Power.

Vito Galati ( Christopher T. Goodin with him on the brief), Honolulu, for appellee Auwahi Wind Energy.

Thomas Yamachika for amicus curiae Tax Foundation of Hawai`i.

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


I. INTRODUCTION

This case arises from a taxation dispute between Appellant County of Maui (County) and Appellees Kaheawa Wind Power, LLC, Kaheawa Wind Power II, LLC (collectively, Kaheawa), and Auwahi Wind Energy LLC (Auwahi), which lease land on the island of Maui in order to operate their wind...

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