BIL 169 Draft 01 2006-2008 - Laserfiche WebLink

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Mfv os COUNTY OF HAWAII STATE OF HAWAII . • h~oi~M~~ BILL NO. 169 ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 1, SECTION 19-23 OF THE HAWAII COUNTY CODE 1983 (2005 EDITION, AS AMENDED), REAL PROPERTY TAX, RELATING TO THE PARTIAL PAYMENT OF TAXES. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Purpose. The purpose of this ordinance is to clarify the priority of the application of partial payments in cases where the tax bills include other special assessments. SECTION 2. Chapter 19, article 1, section 19-23 Hawaii County Code 1983 (2005 Edition, as amended), relating to Partial Payment of Taxes is amended to read as follows: Section 19-23. Partial payment of taxes. Whenever a taxpayer makes a partial payment of a particular assessment of taxes, the amount received by the director shall first be credited to real property tax interest, then to penalties, and then to principal. Anv other special tax collected throueh this chapter shall be secondary to the ~avment of real property taxation and shall be credited to special tax interest then to penalties, and then to principal. SECTION 3. Material to be repealed is bracketed and stricken. New material is underscored. In printing this Ordinance, the brackets, bracketed material and stricken material and underscoring need not be included. SECTION 4. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance, is held invalid, such invalidity shall not affect other provisions or applications of the Ordinance which can be given effect without the invalid provision or application, and to this end, the provisions of this Ordinance are declared to be severable. SECTION 5. Effective Date. This ordinance shall take effect upon its approval. INT ODUCED BY: (JVw---- COUNCIL MEMBER C HAWAII Hilo, Hawaii Date of Introduction: Date of 1st Reading: Date of 2nd Reading: Effective Date: RP. %~'~h',C;=: Comm. 651