§231-1 Definitions. Whenever used in chapters of the law under title 14 administered by the department:

"Assessor" or "assistant assessor" means the assessor or an assistant assessor appointed for the taxation district concerned. Whenever there is more than one assessor for the first district, with respect to that district "assessor" or "assistant assessor" means the assessor or assistant assessor for a particular tax.

"Comptroller" means the comptroller of the State.

"Department" means the department of taxation, unless the context clearly indicates otherwise.

"Electronic funds transfer" means any transfer of funds that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account but shall not include any transfer originated by check, draft, or similar paper instrument.

"Person" includes one or more individuals, a company, corporation, a partnership, an association, or any other type of legal entity, and also includes an officer or employee of a corporation, a partner or employee of a partnership, a trustee of a trust, a fiduciary of an estate, or a member, employee, or principal of any other entity, who as such officer, employee, partner, trustee, fiduciary, member, or principal is under a duty to perform and is principally responsible for performing the act.

"Property" or "real property" has the meaning defined herein, and, to the extent applicable to other chapters of the law under title 14 administered by the department includes other subjects or measures of tax. "Real property" includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the land, and any fixture which is erected on or affixed to the land, buildings, structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use is necessary to the utility of the land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to the land, buildings, structures, fences, and improvements, excluding, however, any growing crops. [L 1932 2d, c 40, pt of §§1 and 17; am L Sp 1933, c 9, §14; RL 1935, pt of §§1900 and 1906; am L 1935, c 153, pt of §1; RL 1945, pt of §§5101 and 5103; am L 1945, c 79, §1; RL 1955, §115-1; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-1; am L 1983, c 217, §2; am L Sp 1984 1st, c 1, §4; am L 1989, c 14, §4(1); am L 1991, c 263, §2; am L 1995, c 66, §1 and c 121, §2; am L 1996, c 54, §1; am L 2009, c 134, §§4, 13(3); am L 2013, c 58, §1]

Case Notes

Commissioner may exercise the right to appeal given the assessor by §232-19. 44 H. 584, 358 P.2d 539 (1961).