Last April we reviewed the Hawai`i Intermediate Court of Appeals' (ICA) decision that the Insurance Commissioner's assessments against insurers were unconstitutional taxes. The Hawai`i Supreme Court recently affirmed in part, reversed in part. See Hawaii Insurers Council v. Lingle, 2008 Haw. LEXIS 287 (Haw. Dec. 18, 2008).
In 1999, the legislature created the Insurance
