2015 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
246-13 Definitions.
§246-13 Definitions. When used in sections 246-13 to 246-20:
(1) "Department" means the department of taxation;
(2) "Director" means the director of the department of taxation;
(3) "Wasteland" means land which is classified as such by the director of the department of taxation; and
(4) The term "owner" shall include any person leasing the real property of another under a lease having a stated term of not less than thirty years. [L 1965, c 255, §2; Supp, §128-9.31; HRS §246-13]
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