As section authorizes delegation of taxing power to political subdivisions, HRS §248-2, authorizing counties to set real property tax rate, is not in violation of Art. VI, §1. Att. Gen. Op. 68-25.

Real Property Tax Litigation in Hawaii. III HBJ No. 13, at pg. 57.

Where city ordinance did not require that funds generated by a "convicted persons" charge be used to defray the city’s investigative and prosecutorial costs associated with the individual payor’s case, leaving open the possibility that the charge could be used for general revenue raising purposes, ordinance was not a "service fee" under §46-1.5(8), but a tax, which the State did not empower the city to impose; thus ordinance was invalid. 89 H. 361, 973 P.2d 736.

Because this section and §246A-2 cover the whole subject of the counties’ real property taxation power and embrace the entire law on the matter, §248-2, by limiting Maui county’s real property taxation powers, is in conflict and is repealed by implication. 90 H. 334, 978 P.2d 772.

Cited: 73 H. 449, 834 P.2d 1302.