2013 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
246-48 Taxes; due when; installment payments; billing and delinquent dates.

§246-48 Taxes; due when; installment payments; billing and delinquent dates. All real property taxes shall be due and payable on and after July 1 of each tax year and the payment thereof shall be determined in the following manner:

All known persons assessed for real property taxes shall be billed not later than the billing date designated in the schedule listed herein; subject however, to the limitations heretofore provided in section 246-47. Each taxpayer shall pay the real property taxes due from the taxpayer, for the year in which the taxes are assessed, in two equal installments on or before the dates designated in the following schedule:

Fiscal Year Schedule

(Billing Date) (1st Payment) (2nd Payment)

July 20 August 20 February 20

All such taxes due on the first payment date of such year from each taxpayer, which remain unpaid after the date, shall thereupon become delinquent, and the balance of such taxes due on the second payment date of such year from each taxpayer, which remain unpaid after the date, shall thereupon become delinquent. [L 1932 2d, c 40, §§62, 63, 67; RL 1935, §1957; RL 1945, §5162; RL 1955, §128-32; am L 1964, c 7, §3; am L 1965, c 2, §1; am L 1967, c 37, §1 and c 255, §§14, 21, 35, 46; HRS §246-48; am L 1969, c 170, §22; am L 1971, c 40, §1; am L 1975, c 157, §22; gen ch 1985]

Case Notes

Under prior law, proceeding for collection of delinquent real property taxes was in rem as well as in personam. 6 H. 320.