Blair, Benjamin A. (2020). Cases in brief: County cannot redefine real property to include non-realty. Appraisal Journal, 88 (1), 2-3.
This Appraisal Journal article summarizes Kaheawa Wind Power, LLC v. County of Maui; Hawaii Supreme Court; January 21, 2020; SCAP-17-0000816.
Case brief introduction:
"This case arose from a taxation dispute between the County of Maui (County) and Kaheawa Wind Power (Kaheawa), which leases land on the island of Maui to operate a wind farm. At issue was whether the County had the authority to include the value of the wind turbines in Kaheawa’s real property tax assessments and to redefine the term real property for that purpose."