In subsection (b)(5), L 1961, c 60, from which this section is derived, was approved by the governor May 17, 1961 and took effect January 1, 1962.

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

Church purposes: Under prior law, property held in trust for use and benefit of Roman Catholic Church did not come under any exemptions listed. 3 H. 320. Court discusses type of religious activity which qualifies for tax exemption under prior law. 6 H. 245.

What property of private schools exempt under prior law. 7 H. 627.

Cited: 13 H. 590, 619.