Chapter 35 Business Improvement Districts

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BUSINESS IMPROVEMENT DISTRICTS § 35-24 Section 35-24. Assessment lien. (a) The assessment levied on a parcel of land and the applicable penalty, interest and costs of collection shall be a lien against the land and improvements of the parcel of land. The lien shall attach from the effective date of the ordinance establishing a district and levying the assessment on the parcel of land and shall be extinguished when the assessment and any applicable penalty, interest and costs of collection are fully paid or terminated. (b) The lien of the assessment shall have priority over all other liens, except the lien of general real property taxes and shall be on a parity with the lien of assessments levied under sections 46-80 and 46-80.1, Hawaii Revised Statutes, and chapter 32 herein. All liens of assessments made pursuant to this chapter shall be on a parity as to each other without regard to when made or for what purpose. (c) If any assessment is not paid when due, the department of finance may, after not less than two months of delinquency, foreclose the lien of assessment in order to collect the delinquent amount and any penalty, interest, and costs, in the same manner as the foreclosure of the lien of real property taxes. (d) In any event, the department of finance shall foreclose the lien before the end of the sixth year of a delinquency. (2004, ord 04-94, sec 1.) Section 35-25. Assessment notice to owners of land. For the first assessment year of a district, notices of the assessments shall be sent to all assessed landowners at the address shown on the real property tax assessment list. The notice shall be sent by the date set in the ordinance establishing the district or, if the ordinance does not include such a date, by the date agreed to by the district board and County. Each notice shall set forth the amount of the assessment levied, the rate and method of apportionment of the assessment, and the date when the assessment is due. Failure to give or receive such notice to or by any landowner shall not affect the validity of the assessment nor entitle the landowner to an extension of time within which to pay the assessment. After the first assessment year, notice of assessments may be sent annually to the assessed landowners; provided, however, that the date of such annual notice may be adjusted by the County in accordance with the ordinance establishing the district. The notices of assessment for the first year and any subsequent year shall be sent by the director of finance or by the district association on behalf of the director if so agreed to by the director and district board. (2004, ord 04-94, sec 1.) 35-13