Hawaii Supreme Court November 10, 2005, 25275 (Tax Appeal of Alford v. City & County of Honolulu)

Opinion of the Court by

ACOBA, J.

We hold that (1) the separate judgment provision of Hawai'i Rules of Civil Procedure (HRCP) Rule 58 does not apply to tax appeal cases, (2) pursuant to Rules 3.4(a) and 6.1 of the Rules of the Boards of Review of the City and County of Honolulu, Appellants-Appellants Kenneth and Sophia Alford, et. al.