ยง101-35 - Tax official as party; certificates, etc.
ยง101-35ย Tax official as party;certificates, etc.ย Whenever an eminent domain proceeding is brought by theState or any county for the purpose of acquiring the fee simple estate in realproperty neither the director of taxation, county finance director, or anyother tax official shall be joined as party respondent merely on account of anylien for state taxes set forth in title 14 or for county real property taxes.ย The appropriate director or tax official, as the case may be, may intervene inthe proceeding as provided by section 101-21.ย Upon filing the complaint theplaintiff shall furnish a copy thereof to the appropriate director or taxofficial and shall also furnish the appropriate director or tax official a copyof any amended complaint. [L 1939, c 211, pt of ยง3; RL 1945, pt of ยง320; RL1955, ยง8-33; am L Sp 1959 2d, c 1, ยง16; HRS ยง101-35; gen ch 1985; am L 1995, c155, ยง2]