Appeal of West Maui Resort Partners LP, Appeal No. SCAP-22-0000587, Supreme Court of Hawaii — The Documents

The case itself is a dispute over the legality of establishing the real property tax classifications “Timeshare” versus “Hotel and Resort.” That is not the issue on which our amicus brief was filed.

In a separate order, the Court called its own jurisdiction into question. Appellant filed its appeal within 30 days after the Tax Appeal Court entered final judgment. The Court noted, however, that Alford v. City & County of Honolulu, 109 Haw. 14, 122 P.3d 809 (2005), held that Hawaii Rules of Civil Procedure 58, the rule normally requiring entry of final judgments, did not apply in tax appeals because of differences in wording among the appeal statutes. The Court is questioning whether it should dismiss the appeal because it was not taken within 30 days from a prior order granting the County summary judgment and denying summary judgment for Appellant.

In the Oct. 24, 2023 Order, the Court held that the appeal was untimely but would nonetheless be entertained under the “unique circumstances doctrine” in Cabral v. State, 127 Hawai‘i 175, 176, 277 P.3d 269, 270 (2012).  The Court promised a fuller explanation in the opinion on the merits.

Documents in the Supreme Court case include:

• Reply Brief of West Maui Resort Partners (note:  Opening and Answering Briefs are in separate case file under the Intermediate Court of Appeals)
• ORDER Requiring Supplemental Briefing on Jurisdiction
• Foundation’s Motion for Leave to File Amicus Brief
• ORDER Granting Motion for Leave to File Amicus Brief
• Tax Foundation of Hawaii Amicus Brief
• Maui County Response to Tax Foundation Brief (Aug. 17, 2023)
• Appellant’s Supplemental Brief (Aug. 24, 2023)
• Maui County’s Supplemental Brief (Aug. 24, 2023)
• ORDER Consolidating Cases for Argument (Oct. 24, 2023)
• PUBLISHED OPINION (Apr. 23, 2024)