2012 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
246-3 Tax year; time as of which levy and assessment made.
§246-3 Tax year; time as of which levy and assessment made. For real property tax purposes, "tax year" shall mean the fiscal year beginning July 1 of each calendar year and ending June 30 of the following calendar year. Real property shall be assessed, and taxes shall be levied thereon, as of January 1 preceding each tax year upon the basis of valuations determined in the manner and at the time provided in this chapter. [L 1932 2d, c 40, §25; RL 1935, §1934; am L 1939, c 208, §3; RL 1945, §5140; am L 1945, c 79, §8; RL 1955, §128-3; am L 1967, c 255, §§2, 28, 46; HRS §246-3; am L 1969, c 170, §2; am L 1975, c 157, §2]
Case Notes
Cited: 33 H. 766, 778.
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