§171-27  Taxes.  Any provision to thecontrary notwithstanding, leases and licenses issued by the board of land andnatural resources and permits issued to permittees, who are holdover lessees orlicensees, shall be subject to real property taxes which shall be assessed on apro rata basis against the lessee, licensee or the permittee and the lessee's,licensee's or permittee's successor in interest.

The board shall notify the lessee, licensee, orpermittee and each holder of record having a security interest as provided insection 171-21 of any default in the payment of the taxes and upon failure toremedy the default within sixty days after receipt of notice of default, theboard shall cancel and terminate the lease, license, or permit without prejudiceto any other remedies the State may have against the lessee, licensee, orpermittee. [L 1962, c 32, pt of §2; Supp, §103A-27; am L 1967, c 234, §7; HRS§171-27; gen ch 1985]

 

Case Notes

 

Decisions under prior law.

  Not in violation of 5th or 14th Amendment of the U.S.Constitution.  23 H. 621.

  Lessee liable for taxes assessed on property as of first dayof January of the last year of the term even though the lease expires prior tothe last day of that calendar year.  30 H. 334.

  Cited:  26 H. 46, 49; 27 H. 604, 606.