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The Land Court staff certifies transfers of land title under the Torrens system; the court presides over disputed titles and rights to registered land. The Land Court is administered by a Registrar, an Assistant Registrar, and the Judge of the Land Court, who is a judge of the First Circuit assigned to the Land Court. On Lānai Island, almost ...
The primary civil and criminal court in Hawaii is the body known as the Hawaii state circuit courts. They rule all jury trial cases and have exclusive jurisdiction over probate , guardianship and criminal felony cases as well as civil cases where the amount in controversy exceeds $25,000.
The Hawaii State Tax Appeal Court of the Hawaii State Judiciary has jurisdiction over cases involving property, excise, liquor, tobacco, income and insurance taxes. The Tax Appeal Court is not constituted as a separate court with its own judges. Tax appeals are filed with the First Circuit Court in Honolulu, whose judges sit as the Tax Appeal ...
Hawaiʻi State Supreme Court [1] Hawaii Intermediate Court of Appeals [2] Hawaii state circuit courts (4 circuits) [3] Hawaii State family courts (4 circuits) [4] Hawaii state district courts (including Small Claims Court) [5] Hawaiʻi State Land Court [6] Hawaii Tax Appeal Court [6] Federal courts located in Hawaii. United States District ...
CRAIG T. KOJIMA / 2016 The Hawaii Supreme Court recently affirmed a state law that does not allow short-term vacation rentals on land designated by the state for agricultural use.
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A non-simultaneous exchange is sometimes called a Starker Tax Deferred Exchange, named for an investor who won a case against the Internal Revenue Service (IRS). [ 3 ] For a non-simultaneous exchange, the taxpayer must use a Qualified Intermediary , follow guidelines of the IRS, and use the proceeds of the sale to buy qualifying, like-kind ...
Tax Policy Center Institute Fellow Eric Toder estimates that the federal government could lose $87 billion in revenue for 2024 and $125 billion by 2028 if the court rules in the couple’s favor ...