(DOWNLOAD) "In Re Tax Appeal Of Fasi" by Hawaii Supreme Court # Book PDF Kindle ePub Free
eBook details
- Title: In Re Tax Appeal Of Fasi
- Author : Hawaii Supreme Court
- Release Date : January 21, 1981
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
This appeal seeks to determine whether a service contract between APCOA, ITT (APCOA) and the State of Hawaii under which APCOA operates the airport parking facilities located on Stateowned land at Honolulu International Airport meets the requirements of HRS § 246-36 (1976) for exempting APCOA from real property tax liability. Appellant State of Hawaii contends that the tax appeal court was without jurisdiction to consider the issue with respect to tax years 1972 through 1976 because appellee Mayor, City & County of Honolulu, filed an untimely appeal to the lower court. Appellant further argues that with respect to subsequent years governed by the contract, the State retained all incidents of ownership under the operating agreement and therefore APCOA is not liable for real property taxes on the airport facility.*fn1 We agree with appellant on both issues and therefore reverse. Although other matters were argued on appeal, we find it unnecessary to address them at this time.