§239-3 Exemption from real property taxes. In order to secure under this chapter an exemption of county real property taxes, a public utility shall annually file with the county in which the real property is situated, a claim for exemption in such manner and by such date as prescribed in the respective county ordinance. The claim may include real property under lease to the public utility, under which lease the public utility is required to pay the taxes upon the property, and the claim to exemption shall be determined the same as if the public utility were the owner of the property. [L 1949, c 218, §2; RL 1955, §126-3; am L Sp 1959 1st, c 28, §2; am L Sp 1959 2d, c 1, §16; HRS §239-3; am L 1969, c 170, §34; am L 1975, c 157, §33; am L 1997, c 241, §2]