HomeMy WebLinkAboutORD 1984-020 1984-1988BILL N0. 1070
COUNTY OF HAWAII - STATE OF HAWAII
ORDINANCE NO.~~ 2+~
A BILL FOR AN ORDINANCE TO AMEND CHAPTER 19, AS AMENDED,
RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED 8Y THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose
The purpose of this ordinance is to encourage the prompt
payment of taxes dy increasing the interest rate charged to
delinquent taxpayers. Furthermore, the twelve percent interest
rate is representative of prevailing financial market
conditions.
SECTION 2. Chapter 19, Article 3, Section 19-32 of the
Hawaii County Code is hereoy amended to read as follows:
"Section 19-32. Penalty for delinquency. There shall oe
added to the amount of all delinquent taxes, a penalty of up to
ten percent of such delinquent taxes as determined oy the
director, which penalty shall oe and oecome a part of the tax
and de collected as a part thereof.
All delinquent taxes and penalties shall Dear interest at
the rate of [two-thirds of one percent] one percent for each
month or fraction thereof until paid, oeginning with the first
calendar month following the calendar month designated for
payment in Section 19-31. The interest shall oe and oecome a
part of the tax and oe collected as a part thereof.
No taxpayer shall oe exempt from delinquent penalties dy
reason of having made an appeal on [his] the assessment, out
the tax paid, covered oy an appeal duly taken, shall oe held in
a trust account as provided in Section 19-102.
SECTION 3. Ordinance material to oe repealed is
oracketed. New material is underscored. In printing this
ordinance the orackets, the oracketed material or the
underscoring need not oe included.
SECTION 4. In the event that any section of this ordinance
is declared invalid, such invalidity shall not affect the other
parts of this ordinance.
SECTION 5. This ordinance shall take effect on July 1,
1984.
Introduced oy:
COUNCIL MEMBER, COUNTY OF HAWAII
Hilo, Hawaii
Date of Introduction: March 21, 1984
Date of 1st Reading: March 21, 1984
Date of 2nd Reading: April 4, 1984
Effective Date: July 1, 1984
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