Chapter 19 Real Property Taxes - Laserfiche WebLink

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R EAL P ROPERTY T AXES § 19-6 be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was delivered to the director of finance, and the date of registration, certification, or certificate shall be deemed the postmarked date. (1983 CC, c 19, art 1, sec 19-6; am 1997, ord 97-84, sec 1.)19-6 Section 19-7. Tax collection; general duties, powers of director. The director shall collect all taxes under this chapter according to the assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the director shall under oath account for the noncollection of the same, or if the director shall be released from accountability as provided in section 19-9. The corporation counsel shall assist the director in the collection of all taxes under this chapter. (1983 CC, c 19, art 1, sec 19-7; am 1984, ord 84-10, sec 2; am 1997, ord 97-84, sec 1.)19-7 Section 19-8. District court judges; misdemeanors and actions for tax collections. Except as otherwise provided in this chapter, the district court judges for the Third Circuit Court for the State, as authorized in section 231-12,* Hawai‘i Revised Statutes, shall have jurisdiction to try misdemeanors arising under this chapter and all complaints for the violation of this chapter and to impose any of the penalties therein prescribed and shall also have the jurisdiction to hear and determine all civil actions and proceedings for the collection and enforcement of collection and payment of all taxes assessed thereunder, and all actions or judgments obtained in tax actions and proceedings, notwithstanding the amount claimed. (1983 CC, c 19, art 1, sec 19-8; am 1997, ord 97-84, sec 1.)19-8 * Editor’s Note: Section 231-12, Hawai‘i Revised Statutes, was repealed. Section 19-9. Director; collection, records of delinquent taxes, uncollectible delinquent taxes. The director shall be responsible for the collection and general administration of all delinquent taxes. The director shall duly and accurately account for all delinquent taxes collected. The department of finance shall prepare and maintain a complete record, open to public inspection, of the amounts of taxes assessed which have become delinquent and the name of the delinquent taxpayer in each case, but it shall not be necessary to periodically compute on the records the amount of penalties and interest upon delinquent taxes. The department may from time to time prepare lists of all taxes delinquent which in its judgment are uncollectible. Such taxes as the department finds to be uncollectible shall be entered in a special record and be deleted from the other books kept by the department, and the department shall thereupon be released from any further accountability for their collection; provided, that no account shall be so deleted until it 19-7