BIL 051 Draft 03 1996-1998 - Laserfiche WebLink

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. . section 19-[97]~ at any time within thirty days after the date of mailing such notice, or may appeal to the tax appeal court by filing written notice of appeal with, and paying the necessary costs to, such court within the period and in the manner prescribed in section 19-98. A penalty of ten percent shall be added by the director to the amount of any assessment made by him pursuant to this section, which penalty shall be and become a part of the assessment so made; but no such penalty shall be imposed where the failure to assess or tax the property was not due to the refusal or neglect of the owner to return the property or authenticate the accuracy of his return. For the purpose of determining the date of delinquency of taxes pursuant to assessments under this section, such taxes shall be deemed delinquent if not paid within thirty days after the date of mailing of notice of assessment, or if assessed for the current assessment year, within thirty days after the date of mailing the notice or on or before the next installment paYment date, if any, for such taxes, whichever is later. (1981,Ord. No. 613, sec.34.) Section 19-34. Reassessments. Any property assessed to a person or persons who did not have the record title upon January 1 preceding the tax year in which the assessment was made, may be, and in any case where the attempted assessment of property is void or so defective as to create no real property tax lien on the property and the taxes have not been fully collected, the property shall be assessed as omitted property in the manner provided in section 19-33. (1981, Ord. No. 613, sec.35.) Article 4. Remissions. Section 19-35. Remission of taxes on acquisition by government. Whenever any real property is acquired for public purposes by the United States, the State or the County, and whenever any government lease or other tenancy shall terminate, the director is authorized to remit the taxes due thereon for the balance of the taxation period or year from and after the date of acquisition of the property, or the termination of the government lease or other tenancy, as the case may be. In case the State or the County takes possession of real property which is the subject of eminent domain proceedings commenced for the acquisition of the fee simple estate in such land by the State or the County, taxes are authorized to be remitted as provided in sections 101-35 to 39, HRS, subject to section 101-39(1), HRS. -17-