Chapter 35 Business Improvement Districts

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§ 35-21 HAWAII COUNTY CODE (c) An owner of land who was not entitled to protest a proposed ordinance under sections 35-13, 35-34, or 35-42 shall not be subject to an assessment levied on that owner's land pursuant to such ordinance. (d) Assessments shall be levied only as long as needed to pay costs of supplemental services and improvements, debt service and incidental expenses. (2004, ord 04-94, sec 1.) Section 35-22. Exemptions. The properties owned by the United States except for property and leases of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, shall be exempt from any assessment. The properties owned by the State of Hawaii and the County, except for property and leases of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, may be exempt from any assessment. No other properties or entities within a district shall be exempt from the assessment unless expressly exempted in the ordinance establishing the district. (2004, ord 04-94, sec 1.) Section 35-23. Assessment payment and collection. (a) The director of finance shall collect the assessment for a district on a basis to be agreed upon by the County, through its director of finance, and the district board. The director of finance shall deposit all moneys so collected in an account for the district in the general trust fund unless another County fund is identified as the depository in the ordinance establishing the district. (b) All assessments levied shall be due and payable according to terms established by the district board. (c) Failure to pay the amount assessed when due shall thereafter bear penalty and interest at rates and terms determined by the district board. Any penalties and interest collected shall be deposited in that district's fund. (d) The director of finance may deduct from the assessments collected the administrative expenses directly incurred in collection. (e) Assessments collected shall be transmitted to the district within fifteen days after the date that they are due and payable to the County. (f) By a date set in the ordinance establishing the district or written agreement between the district board and County, the director of finance shall prepare and submit a report to the district board summarizing the assessments collected or that remain unpaid by parcel of land and landowner, the amount of interest and penalties collected, the amount of moneys paid out for district purposes, and the amount of administrative expenses directly incurred in the collection of assessments which were deducted from the amounts collected. (2004, ord 04-94, sec 1.) 35-12