§101-37  Payment of taxes out ofdeposit.  The amount of the taxes, penalties, and interest so certifiedshall be paid to the tax official making the certificate by the clerk of thecourt from the moneys paid into court, and no clerk shall distribute any moneysso paid into court without the consent of the director of taxation or countyfinance director, as the case may be, unless the certificate has beenfurnished.  The clerk shall apportion the tax lien among the parties entitledto receive the moneys so paid into court in accordance with the direction ofthe court.  Any of the parties may petition the court for determination of thecorrect amount of taxes, making the appropriate director a party to theproceeding.  Upon the conclusion of the proceeding the appropriate directorshall make a new certificate in accordance with the final decision upon thematter, and showing additional penalties and interest, if any. [L 1939, c 211,pt of §3; RL 1945, pt of §320; RL 1955, §8-35; am L Sp 1959 2d, c 1, §16; HRS§101-37; am L 1995, c 155, §4]