Hawaii Revised Statutes Division 1. Government § 232-5

(a) The tax appeal court shall establish by rule a small claims procedure that, to the greatest extent practicable, shall be informal; provided that:

(b) Any protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000, by reason of the protested assessment or payment in question, may elect to employ the procedure established by this section upon:

The tax appeal court shall cause a notice of the appeal and a copy of the statement to be served on the director of taxation and in the case of an appeal from a decision involving a county as a party, the real property assessment division of the county involved.