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R EAL P ROPERTY T AXES §19-23
<br />Section 19-23. Partial payment of taxes.
<br />Whenever a taxpayer makes a partial payment of a particular assessment of taxes,
<br />the amount received by the director shall first be credited to interest, then to penalties,
<br />and then to principal.
<br />(1983 CC, c 19, art 1, sec 19-23; am 1997, ord 97-84, sec 1.)19-23
<br />Section 19-24. Abetting, etc., misdemeanor.
<br />All persons wilfully aiding, abetting or assisting in any manner whatsoever any
<br />person to commit any act constituted a misdemeanor by this chapter, shall be deemed
<br />guilty of a misdemeanor.
<br />(1983 CC, c 19, art 1, sec 19-24; am 1997, ord 97-84, sec 1.)19-24
<br />Section 19-25. Neglect of duty, etc., misdemeanor.
<br />Any officer or employee of the department of finance, any person duly authorized by
<br />the director, or any police officer, on whom duties are imposed under this chapter, who
<br />wilfully fails or refuses or neglects to perform faithfully any duty or duties required of
<br />such person in this chapter, shall be deemed guilty of a misdemeanor.
<br />(1983 CC, c 19, art 1, sec 19-25; am 1997, ord 97-84, sec 1.)19-25
<br />Section 19-26. Penalty for misdemeanor.
<br />Any person convicted of a violation of any provision of this chapter shall be guilty of
<br />a misdemeanor, and shall be sentenced according to chapter 706, Hawai‘i Revised
<br />Statutes.
<br />(1983 CC, c 19, art 1, sec 19-26; am 1997, ord 97-84, sec 1.)19-26
<br />Article 2. Notice of Assessments and Lists.
<br />Section 19-27. Notice of assessments; addresses of persons entitled to
<br />notice.
<br />On or before March 15 preceding the tax year, the director shall give notice of the
<br />assessment for the tax year against each known owner, by personal delivery to the
<br />owner of or by mailing to the owner on or before such date postage prepaid and
<br />addressed to the owner at the owner’s last known place of residence or address a
<br />written notice identifying the property involved by the tax key and the general class
<br />established in accordance with section 19-53(e) and setting forth separately the
<br />valuation placed upon buildings, and the valuation placed upon all other real property,
<br />exclusive of buildings, determined pursuant to section 19-53, the exemption, if any,
<br />allowed or denied, as the case may be, and the amount of the exemption applied to the
<br />buildings and the amount applied to all other real property, exclusive of buildings, and
<br />the net taxable value of the buildings and the net taxable value of all other real
<br />property, exclusive of the buildings.
<br />In addition to the foregoing, the director shall in each year give notice of the
<br />assessments for the year by public notice (by publication thereof at least three times on
<br />different days during the month of March of such year in a newspaper of general
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<br />19-13
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