§101-36  Certificate of deposit of moneys incourt; notice of lien.  If any moneys are paid into court by theplaintiff in the course of an eminent domain proceeding, the plaintiff or itsattorney shall certify the fact of the payment to the director of taxation orcounty finance director, as the case may be, and shall further certify the datewhen possession of the land on account of which the payment was made wasacquired by the plaintiff, or in the event of entry of a final order ofcondemnation without previous possession of the land, shall certify the date ofthe final order of condemnation.  A copy of the certificate shall be filed aspart of the record in the case.  In the event of a final determination grantingthe application of any party for the payment to the party of any of the moneysso paid into court, or if a final order of condemnation is entered, thenimmediately upon receipt of the certificate the appropriate director shallcertify to the clerk of the court in which the eminent domain proceeding ispending the amount of state taxes set forth in title 14 or county real propertytaxes, penalties, and interest constituting a lien upon the land so coming intothe possession of the plaintiff, or constituting a lien upon the land which wasthe subject of the final order of condemnation, as the case may be.  Incomputing the amount of the lien the county director of finance shall cause thereal property taxes due on the parcel of land or portion of a parcel of land socoming into the possession of the plaintiff or made the subject of the finalorder of condemnation, to be remitted for the balance of the taxation period oryear from and after the date of possession or, in the event of entry of a finalorder of condemnation without previous possession by the plaintiff, from andafter the date on which the final order of condemnation was entered, as thecase may be.  The county director of finance or other tax official may remitthe taxes in the manner provided by this section upon the receipt of the certificate.[L 1939, c 211, pt of §3; RL 1945, pt of §320; RL 1955, §8-34; am L Sp 1959 2d,c 1, §16; HRS §101-36; gen ch 1985; am L 1995, c 155, §3]