Laserfiche WebLink
§ 12-30H AWAI‘I C OUNTY C ODE <br />Section 12-30. Amended assessments upon consolidation or subdivision. <br />(a) For purposes of this section 12-30: <br />(1) “Subdivide,” “subdivision,” and “subdividing” shall refer to the subdividing of <br />an assessment unit pursuant to chapter 23, Hawai‘i County Code, or the <br />subjection of real property to a condominium property regime pursuant to <br />chapter 514A, Hawai‘i Revised Statutes. <br />(2) “Consolidate,” “consolidation,” and “consolidating” shall refer to the <br />consolidation of more than one assessment unit into a single assessment unit. <br />(b) In the event that an assessment unit previously assessed is subsequently <br />subdivided, the assessments previously levied against such original assessment <br />unit shall be divided pro rata among the resulting assessment units in accordance <br />with the original method of assessment, subject to section 12-30(c). <br />(c) In the event of an increase in the number of assessment units within an <br />improvement district resulting from subdivision, annexation, or otherwise, if so <br />provided in the resolution establishing the improvement district in which such <br />assessment units are located, the department of finance, within sixty days following <br />receipt of notification by the planning department of such approved subdivision, <br />annexation, or other action establishing a new assessment unit or units within the <br />improvement district, shall reallocate the outstanding assessments within the <br />improvement district among the assessment units subject to such outstanding <br />assessments, including the resulting new assessment units. <br />(d) In the event that two or more assessment units previously assessed are <br />subsequently consolidated, the total assessments previously levied against such <br />original assessment units shall be levied against the resulting assessment unit. <br />(1983 CC, c 12, art 3, sec 12-30; am 1995, ord 95-22, sec 11; am 2001, ord 01-108, sec 1; <br />am 2002, ord 02-82, sec 16.)12-30 <br />Section 12-31. Notice and collection of assessments. <br />The director of finance shall forthwith publish notice of assessment once in at least <br />one daily newspaper of general circulation in the County, and notify the several owners <br />of the assessment units assessed, respectively, by registered letter or certified mail with <br />request for a return receipt, of the several amounts assessed on the respective <br />assessment units and of the date and place the assessments are payable. Such mailed <br />notice shall be addressed to the owners appearing in the records of the real property tax <br />division of the department of finance, County of Hawai‘i, as the addresses appear in the <br />records, or as otherwise known to the director of finance if not shown in the records. The <br />director of finance shall also collect the assessments and set aside all moneys collected <br />in a special fund or funds for the frontage improvement or improvement district, as the <br />case may be. <br />(1983 CC, c 12, art 3, sec 12-31; am 2002, ord 02-82, sec 17.)12-31 <br />Section 12-32. Assessment as lien; order of priority; mistakes or errors. <br />(a) All assessments made pursuant to this chapter shall be a lien against each <br />assessment unit assessed from the date of the first publication of the ordinance <br />12-24 <br /> <br />