2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
246. Real Property Tax Law
§246-43 Notice of assessments; addresses of persons entitled to notice.

ASSESSMENTS AND APPEALS

§246-43 Notice of assessments; addresses of persons entitled to notice. On or before March 15 preceding the tax year, the director of taxation shall give notice of the assessment for the tax year against each known owner, by personal delivery to the owner of or by mailing to the owner on or before that date postage prepaid and addressed to the owner at the owner's last known place of residence or address a written notice identifying the property involved by the tax key and the general class established in accordance with section 246-10(d) and setting forth separately the valuation placed upon buildings, and the valuation placed upon all other real property, exclusive of buildings, determined pursuant to section 246-10, the exemption, if any, and the net assessed value of the property.

In addition to the foregoing, the assessor of each district shall in each year give notice of the assessments in the assessor's district for the year by public notice at least three times on different days during the month of March of that year, in the district of a time when (which shall be not less than a period of ten days prior to March 31 preceding the tax year) and of a place where the records of taxable properties maintained in the district showing all assessments made for the district may be inspected by any person for the purpose of enabling the person to ascertain what assessments have been made against the person or the person's property and to confer with the assessor so that any errors may be corrected before the filing of the assessment list. [L 1932 2d, c 40, §37; RL 1935, §1933; am L 1939, c 221, §5; RL 1945, §5158; RL 1955, §128-27; am L Sp 1959 1st, c 28, §§15, 16; am L 1961, c 162, §1; am L 1963, c 142, §6; am L 1967, c 37, §1 and c 255, §§10, 39, 46; HRS §246-43; am L 1969, c 170, §19; am L 1975, c 157, §19; am L 1977, c 139, §4; gen ch 1985; am L 1998, c 2, §69]

Case Notes

Cited: 34 H. 515, 532.