There is a newer version of the Hawaii Revised Statutes
2013 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
RATE; LEVY- 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.
- 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- 246-12.4 REPEALED.
- 246-12.5 REPEALED.
- 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.
OF COMMERCE AND CONSUMER AFFAIRS; DATA FROMEXEMPTIONS
- 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- 246-24 REPEALED.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- 246-28 REPEALED.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.
- 246-40 Returns, made when; form; open to public.
- 246-41 Returns by fiduciaries.
- 246-42 Returns of corporations or copartnerships.
- 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.
- 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.
- 246-53 Remission of taxes on acquisition by government.
- 246-54 Remission of taxes in cases of certain disasters.
- 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.
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