Rate; Levy

Section

246-1 Property defined

246-2 Tax base and rate

246-3 Tax year; time as of which levy and assessment made

246-4 Assessment of property; to whom in general

246-5 Imposition of real property taxes on reclassification

246-6 Assessment of property of corporations or

copartnerships

246-7 Fiduciaries, liability

246-8 Assessment of property of unknown owners

Tax Maps; Valuations

246-9 Maps

246-10 Valuation; consideration in fixing

246-11 Water tanks

246-12 Dedicated lands

246-12.1 Golf course assessment

246-12.2 Conditions precedent to special assessment of land as

golf course

246-12.3 Certain lands dedicated for residential use

246-12.4, 12.5 Repealed

Wasteland Development

246-13 Definitions

246-14 Eligibility

246-15 Application

246-16 Classification

246-17 Development and maintenance of wasteland development

property

246-18 Special tax assessment

246-19 Declassification

246-20 Appeals

Nontaxable Property; Assessment

246-21 Nontaxable property

Registrar of Conveyances, Director of Commerce and

Consumer Affairs; Data From

246-22 Abstracts of registered conveyances, copies of

corporation exhibits, etc., furnished department

Exemptions

246-23 Claims for certain exemptions

246-24 Repealed

246-25 Rules and regulations

246-26 Homes

246-27 Home, lease, lessees defined

246-28 Repealed

246-29 Homes of totally disabled veterans

246-30 Person affected with Hansen's disease

246-31 Exemption, persons with impaired sight or hearing and

persons totally disabled

246-32 Charitable, etc., purposes

246-33 Property used in manufacture of pulp and paper

246-33.1 Crop shelters

246-34 Exemption, dedicated lands in urban districts

246-34.5 Exemptions for air pollution control facility

246-34.7 Alternate energy improvements, exemption

246-35 Fixtures used in manufacturing or producing tangible

personal products

246-36 Public property, etc.

246-37 Lessees of exempt real property

246-38 Property of the United States leased under the

National Housing Act

246-39 Exemption for low and moderate-income housing

246-39.1 Claim for exemption

Returns

246-40 Returns, made when; form; open to public

246-41 Returns by fiduciaries

246-42 Returns of corporations or copartnerships

Assessments and Appeals

246-43 Notice of assessments; addresses of persons entitled

to notice

246-44 Assessment lists

246-45 Informalities not to invalidate assessments, mistakes

in names or notices, etc.

246-46 Appeals

Tax Bills and Payments

246-47 Tax rolls; tax bills

246-48 Taxes; due when; installment payments; billing and

delinquent dates

246-49 Penalty for delinquency

246-50 Costs of assessment and collection

Additional Assessments, Reassessments

246-51 Assessment of unreturned or omitted property; review;

penalty

246-52 Reassessments

Remission of Taxes

246-53 Remission of taxes on acquisition by government

246-54 Remission of taxes in cases of certain disasters

Liens, Foreclosure

246-55 Tax liens; co-owners' rights; foreclosure; limitation

246-56 Tax liens; foreclosure without suit, notice

246-57 Same; registered land

246-58 Same; notice, form of

246-59 Same; postponement of sale, etc.

246-60 Same; tax deed; redemption

246-61 Same; costs

246-62 Tax deed as evidence

246-63 Disposition of surplus moneys

This chapter is affected by L 1980, c 279, which transferred all the functions, powers, and duties relating to the taxation of real property from the department of taxation to the counties, effective July 1, 1981. See chapter 246A.

Reciprocal supplying of tax information by counties, see §46-1.8.

Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong, Arthur B. Reinwald, 9 HBJ 95.

Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ 53.

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