_________________________________________________________________________________________________
IN THE MATTER OF THE TAX APPEAL
OF
KENNETH
& SOPHIA ALFORD, SURVIVOR'S TRUST, JERALD V.
DUNLAP, SEVERN STARZYNSKI, NOBUYUKI ISHIMA, MCPROUD
FAMILY TRUST, HHBW FAMILY LTD. PARTNERSHIP, RICHARD C. &
JOAN ELLIOTT, BRADLEY W. BRIXON REVOCABLE TRUST, TED &
KAREN L. SIMON, THOMAS KHOY FONG WONG, WESLEY N. & JANICE M.
CALLAHAN, JEFFERY J.
& ELISA V. RUMMEL, ADLOPH & ERICA
LAEPPLE, WAYLAND S. DUDLEY, GRACE KAE, CAROL A. LAECHELT,
HUGH C. & BARBARA J. PAPE, RUSSELL ANDERSON, DAVID J. &
CAROL L. NOVICK, ERNEST W. & PAMELA TUTTLE, JOHN H. COLEMAN,
WALTER S. & TERRY A.
LEONG, HAROLD L. PREEMAN, WILLIAM
KOWALSKI, HENRI P. & RYOKO KOSTERMANS, RICHARD A. MOODY,
GERTRUD EBERWEIN, BRUCE F. CONNELL, ERNESTO V. CASTRO, ET AL.,
PEARL R. GROVES,
GLENN H. MEYER, LEO A. & JEANNETTE M. YOUNG,
GLENN R. & CYNTHIA R. OAKES, PETER &
TERRY T. CHAN, ALFONSO
J. & FUJIKO BAEZA, ALMA V. BROSIO, TRUSTEE, KAREN K. SCHUMANN,
AMERICAN TRUST CO.
OF HAWAII, HARRIETTE W. RHODES, JOSEPH
MICHAEL MANKVITZ, JAMES W. WITT, WILLIS EDGAR III & LENA CHUNG
HOWARD, BLACK PEARL
VENTURES, INC., BETTY JUNE CAULO, FRANK M.
NOWDESHA, MARSHA E. LEWIS, BERNARD J.
GAINEY, FRANK J. HATA,
YOUNG FAMILY TRUST, KENDRICK WONG, RUSSELL & MAXINE
ANDERSON,
YANG JA WANG, DENISE BAILEY EVANS, LEWIS G. WALDO, JAMES J.
SULLIVAN,
LELAND M. GARRISON, SANG TEA BOBAY, HENRI PETRUS &
RYOKO KOSTERMANS, PATRICIA
RUDY, HERBERT Y.K. WONG, PAUL N.
BEST, ET AL., LOUIS W. & ALICIA Y. CROMPTON, DONALD S.
ROBERTSON, ROY D. & MARILYN A. GUSTAFSON, CARL OLSON, DOROTHY
G. HOWARD, EDWARD RANDOLPH BROOKS & ARLENE SAYEKO KISHI, H.
HARRY MUEGGENBURG, VELMA JEAN BRIXON, JAMES H. & DORA M. KAMO,
AUGUSTUS
TAGLIAFERRI, JACK M. & MARIE A. FELIZ, YOLO TRUST,
JUDY L. MOORE, PAUL R. & HELEN C. OLSON, WILLIAM C. WARREN,
GEORGE K. & SHARON D.
IGI, MARY P. BERG, BRUCE HOLLIDAY, ALBERT
W. & BEVERLY A. FINK, PETER & MYUNG
CHOI, SALISBURY RESTAURANT
ENTERPRISE, JAMES R. II & SANDRA R. JOHNSTON, MECHAM
FAMILY
LIMITED PARTNERSHIP, MATTHEW H. & MARY F. WITTEMAN, DANIEL W.
& SANDRA R. MOORMAN, RICHARD & KRISTINE BOSSELMANN, RONALD J.
SMERLING, FRANK &
VIRGINIA REES, ANNE-MARIE VOLK, FRANKLIN M.
TOKIOKA, BARRY D. BERQUIST, WILLIAM R.
KOWALSKI, JEANETTE M.
YOUNG, ERNESTO V. & NILA M. CASTRO, GAINEY TRUST, WILLIS E.
III
& LENA C. HOWARD, JOSEPH M. & DOROTHY M. MANKVITZ, NEALE FAMILY
TRUST, JOHN &
NANCY COLEMAN, TRUSTEES JACK H. COLEMAN LIFETIME
TRUST, AMNW TRUST A, UNIVERSITY
OF NORTH DAKOTA FOUNDATION,
EARL STRINDEN TRUSTEE, PAPE REVOCABLE TRUST, ADOLPH & TRAUDE
(ERICA) LAEPPLE,
MARGARET BERQUIST, MATTHEW & MARY WITTEMAN
TRUST, LELAND M. GARRISON TRUST,
HELFAND TRUST, PETER C. &
MYUNG CHOI, HAROLD & BETTE L. PREEMAN, HOLLIDAY ASSOCIATES,
INC., KAREN TAGGART, GEORGE K. & SHARON D. IGI, JUDY L. MOORE
& PATRICIA HANSON, RICHARD K. RUDY, JAMES & MARGARET K.
SULLIVAN, DENISE B. EVANS, WHITE SAND VENTURES, INC., ATILLA
(TED) & KAREN L.
SIMON, BRADLEY BRIXON, TRUSTEE, DOROTHY
MILLER, SEVERN & GLORIA M. STARZYNSKI, CATHERINE GUIRING,
TRUSTEE, Appellants-Appellants
vs.
CITY AND COUNTY OF HONOLULU, Appellee-Appellee
_________________________________________________________________________________________________
NOVEMBER 25, 2005
Appellants-Appellants' motion for reconsideration filed on November 18, 2005, requesting that this court review its opinion filed on November 10, 2005, affirming the tax appeal court's July 23, 2002 order granting in part and denying in part Appellants' motion for summary judgment, is hereby denied.
DATED: Honolulu, Hawai`i,
Roger S. Moseley
(Moseley
Biehl Tsugawa Lau & Muzzi),
for appellants-appellants,
on the motion and
supplemental memorandum.