2012 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
246-7 Fiduciaries, liability.
§246-7 Fiduciaries, liability. Every personal representative, trustee, guardian, or other fiduciary shall be answerable as such for the performance of all such acts, matters, or things as are required to be done by this chapter in respect to the assessment of the real property he represents in his fiduciary capacity, and he shall be liable as such fiduciary for the payment of taxes thereon up to the amount of the available property held by him in such capacity, but he shall not be personally liable. He may retain, out of the money or other property which he may hold or which may come to him in his fiduciary capacity, so much as may be necessary to pay the taxes or to recoup himself for the payment thereof, or he may recover the amount thereof paid by him from the beneficiary to whom the property shall have been distributed. [L 1932 2d, c 40, §30; RL 1935, §1913; RL 1945, §5143; RL 1955, §128-6; HRS §246-7; am L 1976, c 200, pt of §1]
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