{"data":{"id":"us-hi/haw.-rev.-stat.-235-32","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-32","heading":"Apportionment; property factor; average value.","body":"The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0032.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"4d62a5070e0b316c5a7ca69500b94288ef2bd07552ae1b89391e31d12806e086","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-31","next":"us-hi/haw.-rev.-stat.-235-33"},"notice":"GroundRules: Original legal text. Not legal advice."}