2012 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
246-50 Costs of assessment and collection.

§246-50 Costs of assessment and collection. The costs of assessment and collection of real property taxes for the preceding tax year shall be withheld from payment to the several counties by the State out of the real property taxes collected for the current tax year in reimbursement of the costs of the assessment and collection incurred by the State. The costs of assessment and collection of real property taxes shall be borne by each of the several counties as the total assessed valuation for that county proportionately bears to the total assessed valuation for the entire State for the preceding calendar year. The director of taxation shall, no later than July 31 of the current tax year, furnish each council with a calculation, certified by the director as being as nearly accurate as may be, of the pro rata share of the costs of the assessment and collection of real property taxes to be borne by each of the several counties.

For purposes of this section, the costs of assessment and collection of real property taxes shall include any and all costs, direct or indirect, which are deemed necessary and proper to effectively administer this chapter. [L 1965, c 155, §36; Supp, §128-33.5; am L 1967, c 255, §§15, 36, 46; HRS §246-50; gen ch 1985]

Revision Note

"Council" substituted for "board and council" to conform to county charters.