Chapter 19 Real Property Taxes - Laserfiche WebLink

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§ 19-32 H AWAI‘I C OUNTY C ODE All delinquent taxes and penalties shall bear interest at the rate of one percent for each month or fraction thereof until paid, beginning with the first calendar month following the calendar month designated for payment in section 19-31. The interest shall be and become a part of the tax and be collected as a part thereof. No taxpayer shall be exempt from delinquent penalties by reason of having made an appeal on the assessment, but the tax paid, covered by an appeal duly taken, shall be held in a trust account as provided in section 19-102. 19-32 (1983 CC, c 19, art 3, sec 19-32; am 1984, ord 84-20, sec 2; am 1997, ord 97-84, sec 1.) Section 19-33. Assessment of unreturned or omitted property; review; penalty. If, when returns are required under this chapter, any person refuses or neglects to make such returns, or declines to authenticate the accuracy thereof as provided in section 19-12, or omits any property from a return, the director shall make the assessment according to the best information available and shall add to the assessment or tax lists for the year or years during which it was not taxed, the property unreturned or omitted. Likewise, if for any other reason any real property has been omitted from the assessment lists for any year or years, the director shall add to the lists the omitted property. Notice of the action shall be given the owner, if known, within ten days after the assessment or addition, by mailing the same addressed to the owner at last known place of residence. Any owner desiring a review of the assessment or the addition may appeal to the board of review by filing with the director a written notice thereof in the manner prescribed in section 19-99 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 the director 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 the 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. (1983 CC, c 19, art 3, sec 19-33; am 1997, ord 97-84, sec 1.)19-33 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. (1983 CC, c 19, art 3, sec 19-34; am 1997, ord 97-84, sec 1.)19-34 19-16