I would be very happy if we were taxed at the "Hotel Resort" rate cited in this case. That is exactly the point of the lawsuit; we are unjustifiably separated from Hotel Resort rates and singled out for significant additional taxes.
You do realize that the Gardens of Maui LOST the lawsuit, right? Based on this ruling (good find, Wallace!), I agree that it's not looking promising that WKORV will win the argument to the SC of Hawaii that the County of Maui is violating Due Process by establishing a separate property tax classification for timeshares. (The linked lawsuit argued that the County violated Due Process by changing the Gardens of Maui (timeshare)'s property tax classification from Apartment to Hotel Resort.) Here is what the Court's ruled:
1. The County of Maui has the power to set the taxation rate and classification of Appellant's time share condominium units as “Hotel Resort.” The Hawai‘i State Constitution grants the counties all powers relating to real property taxation, including the power to set differential rates․
(snip)
5. The County of Maui's differential tax rate structure is not an invalid exercise of its real property taxation powers. [HRS] Chapter 246A clearly empowers the counties with the authority and ability to develop a real property tax rate structure․
However, based on the same ruling, I think that there's a reasonable argument to be made that the newly established timeshare classification (which didn't exist at the time of this lawsuit) RATES are capricious and arbitrary, and therefore a violation of due process. (Current timeshare rate is $14.31 while the the hotel and resort rate is 8.71). From the same ruling:
The County has considerable discretion in classifying taxation rates. As long as this reclassification was not capricious nor arbitrary, the reclassification is valid․
As I've opined from the beginning, I do believe this SPECIFIC property tax retroactive assessment (that you are being billed for now via a SA) WILL ultimately be struck down, because it is clearly retaliatory and arbitrary (it only targeted 2 timeshares, and they publicly admitted t was because the Master Associations sued them), and because it was not a "modest" amount of money. I also believe that the County may even earn itself a "Bad Council!" slap on the wrist. From the same lawsuit:
2. Retroactive tax provisions withstand due process challenges unless, in light of the “nature of the tax and the circumstances in which it was laid,” the law “is so harsh and oppressive as to transgress the constitutional limitation.” Welch v. Henry, 305 U.S. 134, 147, 59 S.Ct. 121, 83 L.Ed. 87 (1938).
a) The County's purpose was neither illegitimate nor arbitrary. There is no plausible contention that the County acted with an improper motive such as targeting Appellant for a particular reason.
However, no matter what, you'll still be on the hook for legal fees, and SOMEONE is funding this Regan fellow's PAC, so I'm afraid I'd say goodbye to this money.
Oh, and I wouldn't cheer too loudly because if this is an example of how Maui council conducts themselves, this won't be the end of it. Apparently they are getting quite a few nasty emails and letters from Owners, and I doubt they'll just sit there and be humiliated without repercussions. So don't be surprised if suddenly WKORV's liquor license is suspended.
Don't you just love "small town" politics?