HomeMy WebLinkAboutORD 1984-010 1984-1988BILL NO. 1057
COUNTY OF HAWAII - STATE OF HAWAII
ORDINANCE No.84 10
A BILL FOR AN ORDINANCE TO AMEND CHAPTER 19, ARTICLE 1, AS
AMENDED, RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose
It is the purpose of this ordinance to: (1) allow
public inspection of delinquent tax records; and (2) to grant
the director authority to write-off uncollectible delinquent
taxes.
SECTION 2. Chapter 19, Article 1, Section 19-7, is hereby
amended to read as follows:
"Section 19-7. Tax collection; general duties, powers of
the director. The director shall collect all taxes under this
ordinance according to the assessments and shall be liable and
responsible for the full amount of the taxes assessed, unless
he shall under oath account for the noncollection of the same
(.J, or if he shall be released from accountability as provided
in Section 19-9. The Corporation Counsel shall assist the
director in the collection of all taxes under this ordinance."
SECTION 3. Chapter 19, Article 1, Section 19-9, is hereby
amended to read as follows:
"Section 19-9._ Director; collection [.], records of
delinquent taxes, uncollectible delinquent taxes. The director
shall be responsible for the collection and general administra-
tion of all delinquent taxes. He shall duly and accurately
"The department of finance shall prepare and maintain a
complete record, open to public inspection, of the amounts
of taxes assessed which have become delinquent and the name
of the delinquent taxpayer in each case, but it shall not
be necessary to periodically compute on the records the
amount of penalties and interest upon delinquent taxes.
"The department may from time to time prepare lists of
all taxes delinquent which in its judgment are uncollectible.
Such taxes as the department finds to be uncollectible shall
be entered in a special record and be deleted from the other
books kept by the department, and the department shall there=
upon be released from any further accountability for their
collection; provided, that no account shall be so deleted
until it shall have been delinquent for at least two years.
Any items so deleted may be transferred back to the delinquent
tax roll if the department finds that the allecred facts as
iously presented to it were not true, or that such items
are in fact collectible."
SECTION 4. Ordinance material to be repealed is bracketed.
New material is underscored. In printing this ordinance the
brackets, the bracketed material or the underscoring need not
be included.
SECTION 5. This ordinance shall take effect upon its approval.
Introduced by:
COUNCIL MEP~BER. COUNTY OF HAWAII