HRS 0246-0027 ANNOTATIONS

Leaseholds not exempt under prior law. 33 H. 214.

Sublessee entitled to same benefits of a home exemption on real property taxes as a lessee. 44 H. 519, 356 P.2d 1028. Apartment in a multiunit apartment building is not a "residential building" within meaning of term as used in paragraph (2). Id. Lessee's exemption in (2) applies only to building consisting of a single residential unit. Id.

No home exemption for land dedicated under HRS §246-12. 56 H. 492, 542 P.2d 361.