§101-39  Effect of abandonment of eminentdomain proceedings.  If (1) possession is abandoned at any time prior tothe entry of final order of condemnation, or (2) proceedings are abandoned ordiscontinued before reaching final judgment, or (3) the final judgment does notprovide for the taking of the land for public use, or (4) the final order ofcondemnation is not entered within two years after final judgment, then:

(A) The amount of taxes remitted for the balance ofthe taxation period or year from and after the event enumerated in items (1),(2), (3), or (4) above shall be restored to the tax lists and tax rolls andshall be deemed delinquent if not paid within ten days after the mailing ofnotice and demand for payment; and

(B) If the property has not been assessed for taxesin any year by reason of such possession by the plaintiff the property shall beassessed for taxes in the manner provided for property omitted from taxation,and the taxes due on the property for the balance of the taxation period oryear from and after the event enumerated in items (1), (2), (3), or (4) aboveshall be placed on the tax lists and tax rolls and collected as in the case ofproperty omitted from taxation. [L 1939, c 211, pt of §3; RL 1945, pt of §320;RL 1955, §8-37; HRS §101-39]