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§ 19-45 H AWAI‘I C OUNTY C ODE
<br />within the State shall have notice of the action as provided by sections 634-23 to 634-29,
<br />Hawai‘i Revised Statutes, except that any publication of summons shall be in at least
<br />one newspaper of general circulation published in the State and having a general
<br />circulation in the County, and the form of notice to be published shall provide a brief
<br />description of the property which was sold.
<br />All expenses incurred by the director shall be met out of the surplus moneys
<br />realized from the sale.
<br />(1983 CC, c 19, art 5, sec 19-45; am 1988, ord 88-74, sec 3; am 1994, ord 94-60, sec 2; am
<br />1997, ord 97-84, sec 1.)19-45
<br />Article 6. Rate; Levy.
<br />Section 19-46. Tax base and rate.
<br />Except as exempted or otherwise taxed, all real property shall be subject to a tax
<br />upon one hundred percent of its market value determined in the manner provided by
<br />ordinance, at such rate as shall be determined in the manner provided in section 19-90.
<br />No taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment be
<br />lowered, except as the result of a decision on an appeal as provided by law.
<br />19-46
<br />(1983 CC, c 19, art 6, sec 19-46; am 1982, ord 766, sec 2; am 1997, ord 97-84, sec 1.)
<br />Section 19-46.1. Residential tax rate tiers.
<br />Notwithstanding any provision to the contrary, three tiers of tax rates for
<br />properties classified as residential is established. The tax rates for the three tiers shall
<br />be established by the council in accordance with section 19-90.
<br />(2020, ord 20-39, sec 1; am 2026, ord 26-23, sec 1.) 19-46.1
<br />Section 19-47. Tax year; time as of which levy and assessment made.
<br />For real property tax purposes, “tax year” shall mean the fiscal year beginning July
<br />1 of each calendar year and ending June 30 of the following calendar year. Real
<br />property shall be assessed, and taxes shall be levied thereon, as of January 1 preceding
<br />each tax year upon the basis of valuations determined in the manner and at the time
<br />provided in this chapter.
<br />(1983 CC, c 19, art 6, sec 19-47; am 1997, ord 97-84, sec 1.)19-47
<br />Section 19-48. Assessment of property; to whom in general.
<br />Real property shall be assessed in its entirety to the owner thereof.
<br />For the purposes of this chapter, life tenants, personal representatives, trustees,
<br />guardians, or other fiduciaries may be, and persons holding government property under
<br />an agreement for the conveyance of the same to such persons shall be considered as
<br />owners during the time any real property is held or controlled by them as such. Lessees
<br />holding under any government lease shall be considered as owners during the time any
<br />real property is held or controlled by them as such, as more fully provided in section 19-
<br />84; and further, notwithstanding any provisions to the contrary in this chapter, any
<br />tenant occupying government land, whether such occupancy be on a permit, license,
<br />month-to-month tenancy, or otherwise, shall be considered as owner where such
<br />occupancy has continued for a period of one year or more, as more fully provided in
<br />SUPP. 20 (7-2026)
<br />19-24
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