§231-2 Taxation districts.
For the purpose of taxation, the State is divided into four districts, viz.:(a) The city and county of Honolulu, to be called the first district;
(b) The counties of Maui and Kalawao, to be called the second district;
(c) The county of Hawaii, to be called the third district;
(d) The county of Kauai, to be called the fourth district. [L 1932 2d, c 40, §2; RL 1935, §1901; RL 1945, §5102; RL 1955, §115-2; am L 1967, c 37, §1; HRS §231-2]