HRS 0246-0004 ANNOTATIONS

Condominium property regime, effect of, see §514A-6.

As to party liable in sale of property. 8 H. 71. One is still owner even though executory agreement exists. 14 H. 117. "Owner" under old law did not include "lessee". 33 H. 214.

Clause in lease prohibiting lessee from assigning lease without consent of lessor does not excuse lessee from payment of tax. 8 H. 81. Assessment of both leasehold and fee simple interests of same land separately held double taxation. 8 H. 148. Covenant of tenant to pay taxes does not affect the owner's liability to pay. 8 H. 677. Assessment of leased property under former laws. 9 H. 407. Where lessees covenant to pay taxes and sublessees also covenant to pay taxes, sublessees are liable to pay taxes on their interest, the interest of the original lessor and the interest of the lessee. 15 H. 318.

Assessment "to an estate" not authorized. 17 H. 84. Assessment "to a Hui" is not authorized. 21 H. 676.

Cited: 33 H. 214; 34 H. 515, 539; 44 H. 519, 523, 356 P.2d 1028.