(a) The costs to be deposited by the taxpayer on appeal to the board of review shall be $50 for each real property tax appeal.
(b) The cost to be deposited by the taxpayer on any appeal to the tax appeal court or the State supreme court shall be as provided in HRS §§ 232-22 and 232-23.
(c) Payment of costs to be deposited by the taxpayer must be made on or before the date fixed by law for the taking of the appeal in order, pursuant to § 8-12.9, to perfect a notice of appeal and for the board of review to have jurisdiction to hear the appeal.
(Sec. 8-12.10, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 12, § 8-12.10) (Am. Ords. 93-20, 07-48, 17-6)