2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
246. Real Property Tax Law
§246-62 Tax deed as evidence.

§246-62 Tax deed as evidence. The tax deed referred to in section 246-60 is prima facie evidence that:

(1) The property described by the deed was duly assessed for taxes in the years stated in the deed, and to the persons therein named;

(2) The property described by the deed was subject on the date of the sale to a lien or liens for real property taxes, penalties, and interest in the amount stated in the deed, for the tax years therein stated, and that the taxes, penalties, and interest were due and unpaid on the date of sale;

(3) Costs, expenses, and charges due or incurred on account of the taxes, liens, and sale had accrued at the date of the sale in the amount stated in the deed;

(4) The person who executed the deed was the proper officer;

(5) At a proper time and place the property was sold at public auction as prescribed by law, and by the proper officer;

(6) The sale was made upon full compliance with sections 246-56 to 246-61 and all laws relating thereto, and after giving notice as required by law;

(7) The grantee named in the deed was the person entitled to receive the conveyance. [L 1939, c 221, §8; RL 1945, §5169; RL 1955, §128-45; HRS §246-62]