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§ 19-9 H AWAI‘I C OUNTY C ODE
<br />shall have been delinquent for at least two years. Any items so deleted may be
<br />transferred back to the delinquent tax roll if the department finds that the alleged facts
<br />as previously presented to it were not true, or that such items are in fact collectible.
<br />(1983 CC, c 19, art 1, sec 19-9; am 1984, ord 84-10, sec 3; am 1997, ord 97-84, sec 1.)19-9
<br />Section 19-10. Legal representative.
<br />The corporation counsel or the prosecuting attorney shall assign a deputy as
<br />attorney and legal advisor and representative of the director. The corporation counsel or
<br />the prosecuting attorney may proceed to enforce payment of delinquent taxes by any
<br />means provided by law. Any legal proceeding may be instituted in the name of the
<br />director or the director’s deputy.
<br />(1983 CC, c 19, art 1, sec 19-10; am 1997, ord 97-84, sec 1.)19-10
<br />Section 19-11. Abstracts of registered conveyances, copies of corporation
<br />exhibits, etc., furnished to director.
<br />The director may request abstract of titles. For the purpose of assisting the director
<br />in arriving at a correct valuation of the property within each district, the registrar of
<br />conveyances, or any other agency so requested by the department, shall furnish to the
<br />department, monthly, quarterly, or as otherwise required by the department, an
<br />abstract of the conveyances of, or other documents affecting title to, or assessment of,
<br />real property in each district, which have been entered for record at the bureau of
<br />conveyances, executed, or filed, as the case may be, during the period covered by such
<br />abstract. The director of regulatory agencies shall each year furnish the department as
<br />requested, copies of the annual corporation exhibits of any or all corporations owning
<br />real property in any district or any information contained in such exhibits.
<br />(1983 CC, c 19, art 1, sec 19-11; am 1997, ord 97-84, sec 1.)19-11
<br />Section 19-12. Returns, made when; form; open to public; failure to file.
<br />Whenever the director finds that the filing of returns under this section is advisable
<br />for the making of assessments and so orders, the director shall give, to the taxpayers
<br />during the month of December, of the year such order is made, public notice (by
<br />publication thereof, in English, at least three times on different days during the month,
<br />in a newspaper of general circulation in the County of Hawai‘i, published in the English
<br />language) requiring such taxpayers to file with the director, on or before January 15 of
<br />the succeeding year, returns in the manner and form required by this section. After
<br />such publication of notice, every person owning, or having possession, custody or control
<br />of, real property whether entitled to exemption or not, shall during the month of
<br />January, file upon forms prescribed by the director and in the manner required by such
<br />forms, a return signed as provided in section 19-13 setting forth the description and
<br />location of all real property belonging to such person or of which such person had
<br />possession, custody or control on January 1, and setting forth the taxpayer’s opinion of
<br />the market value thereof as of January 1. It shall be sufficient to describe the taxpayer’s
<br />real property by setting forth the location and a brief description in sufficient detail to
<br />identify the real property.
<br />19-8
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