IN THE CIRCUIT COURT OF THE FIRST CIRCUIT STATE OF HAWAI`I

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1 Of Counsel: ALSTON HUNT FLOYD & ING Attorneys at Law A Law Corporation PAUL ALSTON 1126 LORI K. STIBB Bishop Street, Suite 1800 Honolulu, Hawai`i Telephone: (808) Facsimile: (808) palston@ahfi.com lstibb@ahfi.com Electronically Filed Intermediate Court of Appeals CAAP JUN :11 PM Attorneys for Plaintiff TAX FOUNDATION OF HAWAII, a Hawaii nonprofit corporation, on behalf of itself and those similarly situated IN THE CIRCUIT COURT OF THE FIRST CIRCUIT STATE OF HAWAI`I TAX FOUNDATION OF HAWAII, a Hawaii Plaintiff, Civil No ECN NOTICE OF APPEAL; EXHIBITS A - B ; CERTIFICATE OF SERVICE vs. STATE OF HAWAI`I, Defendant. Trial Date: Not Yet Set NOTICE OF APPEAL NOTICE IS HEREBY GIVEN that Plaintiff Tax Foundation of Hawaii, by and through its attorneys Alston Hunt Floyd & Ing, and pursuant to Hawai`i Revised Statutes ( HRS ) and 641-1, and Rules 3 and 4 of the Hawai`i Rules of Appellate Procedure, hereby appeals to the Intermediate Court of Appeals of the State of Hawaii from the Circuit v1/

2 Court of the First Circuit s (1) Judgment on the Order Granting Defendant s Motion to Dismiss Complaint Filed on October 21, 2015, attached hereto as Exhibit A, and (2) Order Granting Defendant s Motion to Dismiss Complaint Filed on October 21, 2015, attached hereto as Exhibit B. DATED: Honolulu, Hawai`i, June 14, /s/ PAUL ALSTON PAUL ALSTON LORI K. STIBB Attorneys for Plaintiff TAX FOUNDATION OF HAWAII v1/

3 DOUGLAS S. CHIN 6465 Attorney General of Hawai'i ':;;! i, -.. f ' : I.i'uf ',.,Tl,:,if'?,i ii' dìi'i iû S I HUGH R. JONES 4783 NATHAN S.C. CHEE 6368 Deputy Attorneys General Department of the Attorney General State of Hawai'i 425 Queen Street Honolulu, Hawai'i Telephone: (808) Attorneys for the STATE OF HAWAI'I IN THE CIRCUIT COURT OF THE FIRST CIRCUIT STATE OF HAWAI'I TAX FOLINDATION OF HAWAII, a Hawaii VS. Plaintiff Civil No. 15-I ECN FINAL JUDGMENT Trial Date:None STATE OF HAWAII Defendant, FINAL JUDGMENT Trial on this matter is not yet set. Plaintiff s Complaint was filed herein on October 21, Plaintiff TAX FOTINDATION OF HAWAII and Defendant STATE OF HAWAII are the only parties in this case. Thc Defendant f,rled a motion to dismiss the complaint on November 10, 20I6 (the "lt'lotion"). Plaintiff s compiaint fiie,l on October 21,2016 contained two claims. Claim I sought injunctive relief ancl Claim II sought a writ of Mandamus. By Order filed on October 16,2076, I do herehy certifo that this itr correct eclpy of the orig and o{tiee.

4 the Courl dismissed both claims I and II for lack of subject matter jurisdiction. Any and all other claims were likewise dismissed by the Courl's Order filed May 16,2016. The Court having adjudicated all claims and issues as to all parties, IT IS HEREBY ORDERED, ADJUDGED AND DECREED that Judgment is hereby entered in favor of Defendant STATE OF HAWAII and against Plaintiff TAX FOLTNDATION OF HAWAII upon all claims in the complaint filed on October 21,2015. There are no remaining claims, parties, or lssues DATED: Honolulu, Hawaii, f!911.l.1 i:,ì'r.l I 1r.1. r, I r'r:: )i!: :.,.:..t ìi it,i J\-r HON Èï;,1\iiiJ,ltr i.,',,,ii'''r '' : LE EDWIN C A.BOVE- COURT APPROVED AS TO F'ORM PAUL ALSTON, ESQ. THOMAS BUSH, ESQ. Attorneys for Plaintiff Tax Foundation of Hawaii FINAL JUDGMENT; TAX FOTINDATION OF HAWAII V. STATE OF HAWAII, CIVIL NO r

5 DOUGLAS S. CHIN 6465 Attorney General of Hawai'i HUGH R. JONES 4783 NATHAN S.C. CHEE 6368 Deputy Attorneys General Department of the Attorney General State of Hawai'i 425 Queen Street Honolulu, Hawai'i 968 I 3 Telephone: (808) 'lirlli"lr r I:lì;j,:, I. :.',;i,; ri,i$.'.ìl í.j:. i J _.-. lülü ffiay 16 Ft{,3: ts ff. r'ìt Tli l \ Attorneys for the STATE OF HAWAI'I IN THE CIRCUIT COURT OF THE FIRST CIRCUIT STATtr OÞ'HAWAI'I TAX FOUNDATION OF HAWAII, a Hawaii VS Plaintiff STATE OF HAWAII Defendant Civil No. l ECN ORDER GRANTING DEF-ENDANT' S MOTION TO DISMISS COMPLAINT FILED ON OCTOBER 2t,20t5 (FILED ON NOVEMBER I O, 2015) Trial Date: None Hearing Motion: Hearing Date: March 23, 2016 Time: 1:30 p.m. Judge: Hon. Edwin C. Nacino ORDER GRANTING DEFENDANT'S MOTION TO DISMISS COMPI-AINT FII,ED ON OCTORER 2I. 20I5 TFILED ON NOVEMBER ) Defendant STATE OF HAWAII'S Motion to Dismiss Complaint Filed on October 2I, 2015 (Filed on Noiember 10, 2015) came on for hearing before the Honorable Edwin C. Nacino on March 23,2016. Paul D. Alston appeared for Plaintiff. TAX FOUNDATION OF HAWAII and Hugh R. Jones and Nathan S.C. Chee, Deputy Attorneys General appeared for Defendant STATE OF HAV/AII. Order Granting Motion to Dismiss -Tax Foundation.DOC

6 The court, having read the memoranda in support and in opposition to the motion and the declarations filed therewith, and having heard the arguments of counsel, and based on the records and files herein and for good cause shown, GRANTS Defendant STATE OF HAWAII'S Motion to Dismiss Complaint Filed on October 2l,2015 (Filed on November 10, 201 5) for the reason that Plaintilf s claims for relief are barred by section 632-1, Hawaii Revised Statutes, because Plaintiff s complaint constitutes or involves "a controversy with respect to taxes," and thus this coufi lacks subject matter jurisdiction. Plaintifls request for leave to amend their complaint filed on October 21,2015 is denied for the reason that the Court has dismissed the Plaintiff s complaint. The parties' cross motions for summary judgment filed on January 2I,2076, and March 3,2016, respectively are, therefore moot, given the Court's decision to grant Defendant's motion to dismiss the complaint. DATED: Honolulu Hawaii" ffi&y ï 3 A&rffi CDV1/.6 C. NÊ"CINÕ HONORABLE EDWIN Judge, Above-Entitled Court o APPROVED AS TO FORM: ì PAUL D. ALSTON, ESQ. Alston Hunt Floyd & Ing Attorneys for P laintiff Tax Foundation of Hawaii Order Granting Motion to Dismiss -Tax Foundation.DOC 2

7 IN THE CIRCUIT COURT OF THE FIRST CIRCUIT STATE OF HAWAI`I TAX FOUNDATION OF HAWAII, a Hawaii Plaintiff, Civil No ECN CERTIFICATE OF SERVICE vs. STATE OF HAWAI`I, Defendant. CERTIFICATE OF SERVICE I HEREBY CERTIFY that on this date a true and correct copy of the foregoing document will be served on counsel of record indicated below via hand-delivery and through JEFS upon the filing hereof: DOUGLAS CHIN, ESQ. HUGH R. JONES, ESQ. NATHAN S. C. CHEE, ESQ. Douglas.S.Chin@hawaii.gov Hugh.R.Jones@hawaii.gov Nathan.S.Chee@hawaii.gov DATED: Honolulu, Hawai`i, June 14, /s/ PAUL ALSTON PAUL ALSTON LORI K. STIBB Attorneys for Plaintiff TAX FOUNDATION OF HAWAII v1 /

NO. CAAP-18- IN THE INTERMEDIATE COURT OF APPEALS OF THE STATE OF HAWAIʻI

Electronically Filed Intermediate Court of Appeals CAAP-18-0000738 27-SEP-2018 11:03 AM NO. CAAP-18- IN THE INTERMEDIATE COURT OF APPEALS OF THE STATE OF HAWAIʻI CITY AND COUNTY OF HONOLULU, COUNTY OF