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Two related cases argued in the U.S. Court of Appeals for the Ninth Circuit

Honolulu, Hawaii, October 19, 2016

Chun Kerr LLP attorney, Nathaniel Higa, argues two related cases before the United States Court of Appeals for the Ninth Circuit.  Philip Henshaw v. Dane Field, No. 13-15331 and No. 14-15269, October 19, 2016.  Mr. Higa represents a Chapter 7 Bankruptcy Trustee in a fraudulent transfer action in which the trustee prevailed before the United States Bankruptcy Court for the District of Hawaii and which decision was affirmed by the United States District Court for the District of Hawaii before being appealed to the Ninth Circuit.  The Ninth Circuit Panel included Judges Wallace, Watford, and Farris.

Click here to view recording of Philip Henshaw v. Dane Field, No. 14-15269

Court nixes city’s higher property tax class

Honolulu, Hawaii – October 19, 2016

A state judge has ruled that the city’s Residential A tax classification is unconstitutional, a decision that possibly could leave the city scrambling to make up lost money this year and needing to find millions in revenues in subsequent years.

Report of the Real Property Tax Advisory Commission 2014

1 BACKGROUND
Under Resolution 11-143, FD1, the Honolulu City Council established a Real Property Tax Advisory Commission consisting of seven citizens. Our charge was to conduct an objective review of the City & County of Honolulu real property tax system.

The Commission understands and appreciates that the Commission is not the first, and the Commission in fact has a member on the Commission who also served on the previous Commission that rendered its report in January 2012. The Commission gratefully acknowledges the efforts of its predecessors, and to an extent the Commission is picking up where it left off. For example, the prior report adopted six principles of good tax policy, and we found no need to revisit or reexamine them. The Commission did note that it faces some significant issues that did not exist in 2011 when its predecessors performed most of its work. In addition, the Commission did feel the need to revisit one or two issues that…

Hawaii Lending Law – A Guide for Commercial Lenders and Businesses

This guide was prepared as part of an all-state Commercial Lending Law Survey sponsored by the Business Law Section, Commercial Financial Services Committee, of the American Bar Association.

It is intended to provide a general outline of the laws of the State of Hawaii that govern commercial lending, commercial real estate finance and related areas. With limited exceptions, it does not address issues and laws related specifically to consumer financing.

By it’s nalure, the guide is an overview only, and should not be relied upon wilh respecl to any specific lransaction without legal advice tailored to that transaction.

This guide was last revised in April 2004 and does not address the effect of changes since that time.

To read the full contents of the guide, download the PDF.