Terms Used In Hawaii Revised Statutes > Chapter 232 - Tax Appeals

• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Arrest: means the restraint of a person by an order, not imposed as a punishment for an offense, directing the person to remain within certain specified limits. See Hawaii Revised Statutes 124B-1
• Arrest: Taking physical custody of a person by lawful authority.
• Arrest in quarters: means the restraint involved is enforced by a moral obligation rather than by physical means. See Hawaii Revised Statutes 124B-1
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• Code: means the Hawaii Code of Military Justice. See Hawaii Revised Statutes 124B-1
• Commanding officer: includes :
  (1) Only commissioned officers of the state military forces; and
  (2) Officers in charge only when administering nonjudicial punishment under section 124B-21. See Hawaii Revised Statutes 124B-1
• Commissioned officer: includes a commissioned warrant officer. See Hawaii Revised Statutes 124B-1
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Confinement: means the physical restraint of a person. See Hawaii Revised Statutes 124B-1
• Contract: A legal written agreement that becomes binding when signed.
• Convening authority: includes , in addition to the person who convened the court, a commissioned officer commanding for the time being or a successor in command to the convening authority. See Hawaii Revised Statutes 124B-1
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• Covered educational program or activity: means :
  (1) The University of Hawaii, the department of education, or public charter schools; or
  (2) Any educational program or activity that receives state financial assistance, in any amount, for any purpose; provided that this term does not exclude an educational program or activity that also receives federal funds. See Hawaii Revised Statutes 368D-3
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the department of human services. See Hawaii Revised Statutes 587D-1
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Donor: The person who makes a gift.
• Educational program or activity: means an educational program or activity provided by or under a:
  (1) Private school that teaches students in any grade from kindergarten through grade twelve and that is licensed or accredited by the Hawaii Association of Independent Schools, Hawaii Council of Private Schools, Western Association of Schools and Colleges, Western Catholic Educational Association, Association of Christian Schools International, or a similarly recognized entity that meets or exceeds the standards set by the aforementioned entities;
  (2) Private trade, vocational, or technical schools, as defined in § 302A-101; or
  (3) Private university or college. See Hawaii Revised Statutes 368D-3
• Enlisted member: means a person in an enlisted grade. See Hawaii Revised Statutes 124B-1
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
• Fire station: means a building for fire equipment and firefighters. See Hawaii Revised Statutes 587D-1
• Firefighter: means a member of a fire department whose principal duties are to prevent and fight fires. See Hawaii Revised Statutes 587D-1
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Governor: means the governor of the State. See Hawaii Revised Statutes 124B-1
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• Grade: means a step or degree, in a graduated scale of office or military rank, that is established and designated as a grade by law or regulation. See Hawaii Revised Statutes 124B-1
• Health care provider: means an individual licensed, certified, or otherwise authorized or permitted by law to provide health care in the ordinary course of business or practice of a profession. See Hawaii Revised Statutes 587D-1
• Hospital: means a facility licensed as a hospital by the department of health and accredited by The Joint Commission. See Hawaii Revised Statutes 587D-1
• Housing assistance program: means a section 8 housing choice voucher program or any permanent supportive housing program. See Hawaii Revised Statutes 368F-1
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• Judge advocate: means a commissioned officer of the organized state military forces who is a member in good standing of the bar of the highest court of a state, and is:
  (1) Certified or designated as a judge advocate in the Judge Advocate General's Corps of the United States Army, Air Force, Navy, Marine Corps, or Coast Guard, or a reserve component of one of the above;
  (2) Certified as a non-federally recognized judge advocate by the senior force judge advocate as competent to perform the military justice duties required by this chapter; or
  (3) Certified by a senior judge advocate of the commander of another force in the state military forces, as the convening authority directs; provided that there is no judge advocate available as described under paragraph (1) or (2). See Hawaii Revised Statutes 124B-1
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legal officer: means any commissioned officer of the organized militia of the State designated to perform legal duties for a command. See Hawaii Revised Statutes 124B-1
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Military: refers to any or all of the armed forces. See Hawaii Revised Statutes 124B-1
• Military judge: means an official of a general or special court-martial detailed in accordance with part V of this chapter. See Hawaii Revised Statutes 124B-1
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-1
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• Police officer: means any public servant, whether employed by the State or any county, or by the United States, vested by law with a duty to maintain public order, to make arrests for offenses, or to enforce the criminal laws, whether that duty extends to all offenses or is limited to a specific class of offenses. See Hawaii Revised Statutes 587D-1
• Police station: means a facility where police officers report for assignments, paperwork, and other police business. See Hawaii Revised Statutes 587D-1
• Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Quorum: The number of legislators that must be present to do business.
• Rank: means the order of precedence among members of the state military forces. See Hawaii Revised Statutes 124B-1
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Record: when used in connection with the proceedings of a court-martial or court of inquiry, means:
  (1) An official written transcript, written summary, or other writing relating to the proceedings; or
  (2) An official audiotape, videotape, digital image or file, or similar material from which sound, or sound and visual images, depicting the proceedings may be reproduced. See Hawaii Revised Statutes 124B-1
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Rental transaction: means any part of the process for the rental or lease of a premises for residential purposes. See Hawaii Revised Statutes 368F-1
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Restriction: means the least severe form of deprivation of liberty. See Hawaii Revised Statutes 124B-1
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• State judge advocate: means the commissioned officer responsible for supervising the administration of military justice in the state military forces. See Hawaii Revised Statutes 124B-1
• State military forces: means the National Guard of the State, as defined in title 32 United States Code § 101(3), the organized naval militia of the State, and any other military force organized under the laws of the State. See Hawaii Revised Statutes 124B-1
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subpoena: A command to a witness to appear and give testimony.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Title IX: refers to the federal Education Amendments of 1972, codified as title 20 United States Code § 1681 et seq. See Hawaii Revised Statutes 368D-3
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• Unharmed condition: means no evidence of injury to a newborn child's physical or psychological health or welfare, as evidenced in any case where:

  (1) The newborn child is alive and exhibits no:

  (A) Substantial or multiple skin bruising or any other internal bleeding;

  (B) Injury to skin causing substantial bleeding;

  (C) Malnutrition;

  (D) Failure to thrive;

  (E) Burn or burns;

  (F) Poisoning;

  (G) Fracture of any bone;

  (H) Subdural hematoma;

  (I) Soft tissue swelling;

  (J) Extreme pain;

  (K) Extreme mental distress; or

  (L) Gross degradation;

  (2) The newborn child has not been the victim of:

  (A) Sexual contact or conduct, including rape, sodomy, molestation, sexual fondling, or incest;

  (B) Obscene or pornographic photographing, filming, or depiction; or

  (C) Other similar forms of sexual exploitation;

  (3) Injury does not exist to the psychological capacity of a child as evidenced by a substantial impairment in the child's ability to function;

  (4) The child has been provided in a timely manner with adequate food, clothing, shelter, psychological care, physical care, medical care, and supervision; or

  (5) The child has not been provided with dangerous, harmful, or detrimental drugs, as defined by section 712-1240; except in cases where a child's family provides the drugs to the child pursuant to the direction or prescription of a practitioner, as defined in section 712-1240. See Hawaii Revised Statutes 587D-1

• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
• Usury: Charging an illegally high interest rate on a loan. ^{Source: OCC}
• Verdict: The decision of a petit jury or a judge.
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.