§101-37  Payment of taxes out of
deposit.  The amount of the taxes, penalties, and interest so certified
shall be paid to the tax official making the certificate by the clerk of the
court from the moneys paid into court, and no clerk shall distribute any moneys
so paid into court without the consent of the director of taxation or county
finance director, as the case may be, unless the certificate has been
furnished.  The clerk shall apportion the tax lien among the parties entitled
to receive the moneys so paid into court in accordance with the direction of
the court.  Any of the parties may petition the court for determination of the
correct amount of taxes, making the appropriate director a party to the
proceeding.  Upon the conclusion of the proceeding the appropriate director
shall make a new certificate in accordance with the final decision upon the
matter, 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]