Electronically Filed Supreme Court SCWC-12-0000728 19-FEB-2015 01:51 PM SCWC-12-0000728 IN THE SUPREME COURT OF THE STATE OF HAWAIʻI

In the Matter of the Tax Appeal of KAHEAWA WIND POWER, LLC, Respondent/Taxpayer/Appellant-Appellee/Cross-Appellant, vs. COUNTY OF MAUI, Petitioner/Appellee-Appellant/Cross-Appellee.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CAAP-12-0000728; TX. NO. 10-1-1246 and Consolidated Cases TX NOS. 10-1-1247, 10-1-1248, 10-1-1249 & 11-1-0035) ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI (By: Recktenwald, C.J., Nakayama, McKenna, Pollack, and Wilson, JJ.)

Petitioner/Appellee-Appellant/Cross-Appellee County of Maui’s Application for Writ of Certiorari, filed on January 16, 2015, is hereby rejected.

DATED: Honolulu, Hawaiʻi, February 19, 2015.

Patrick K. Wong and /s/ Mark E. Recktenwald Richard B. Rost for petitioner /s/ Paula A. Nakayama Ronald I. Heller and /s/ Sabrina S. McKenna Brian W. Tilker for respondent /s/ Richard W. Pollack /s/ Michael D. Wilson