Electronically Filed Supreme Court SCWC-XX-XXXXXXX 21-MAY-2019 11:43 AM SCWC-XX-XXXXXXX IN THE SUPREME COURT OF THE STATE OF HAWAI‘I ________________________________________________________________ In the Matter of the Tax Appeal of LEWIS W. POE, Petitioner/Taxpayer-Appellant, vs. CITY AND COUNTY OF HONOLULU, Respondent/Appellee. ________________________________________________________________ CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CAAP-XX-XXXXXXX; CASE NO. 01-0143) ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI (By: Recktenwald, C.J., Nakayama, McKenna, Pollack, and Wilson, JJ.)

Petitioner/Taxpayer-Appellant Lewis W. Poe’s application for writ of certiorari filed on April 1, 2019, is hereby rejected.

DATED: Honolulu, Hawai‘i, May 21, 2019.

/s/ Mark E. Recktenwald /s/ Paula A. Nakayama /s/ Sabrina S. McKenna /s/ Richard W. Pollack /s/ Michael D. Wilson