§174-19  Administration of project; acreageassessments; liens.  All projects established pursuant to this chaptershall be administered by the board of land and natural resources.  In makingthe final determination to establish a project, the board shall determine theproportion of acreage assessments to be borne by the land within the project. The board shall determine and certify to the director of taxation on or beforeMarch 31 of each year (1) the amount of acreage assessments necessary inthat calendar year for acquisition, construction, and maintenance of facilitiesfor each project, and (2) the acreage of each land occupier within the project.

Upon the certification the director of taxationor the director's properly authorized deputies or other assistants, shalldetermine the acreage assessment to be levied against the property of each landoccupier by determining the amount of acreage assessments to be borne by theland within the project according to the proportion previously certified to thedirector by the board.  The acreage assessments shall be collected by thedirector of taxation in the same manner as state taxes.  Except in the case ofpublic lands and lands designated as "available lands" under theHawaiian Homes Commission Act, 1920, acreage assessments shall be a paramountlien against the entire tract, including improvements, of the land occupier ofwhich the assessed land, or both, of the land occupier included within theprojects forms a part.  The lien may be foreclosed in the same manner as liensfor state taxes and in accordance with sections 231-61 to 231-68.  In case ofthe foreclosure of any homestead land pursuant to such sections the foreclosuresale shall be subject to chapter 171.  In the case of public lands and landsdesignated as "available lands" under the Hawaiian Homes CommissionAct, 1920, acreage assessments shall not constitute a lien on the propertyinvolved and notice of any delinquent acreage assessment shall be served uponthe board of land and natural resources or the Hawaiian homes commission, asthe case may be, for payment.

Acreage assessments shall be deemed revenueswithin the meaning of part III of chapter 39 and shall be used for the paymentof the principal and interest of any revenue bonds issued hereunder.

Water tolls fixed by the board for each projectunder this chapter shall be collected by the board under such reasonable rulesand procedures as it may establish and may modify from time to time.

All water tolls, acreage assessments, andreceipts from properties sold by way of foreclosure for failure to pay acreageassessments shall be realizations of the board. [L 1961, c 166, pt of §3; Supp,§86-18; HRS §174-19; gen ch 1985; am L 1987, c 306, §12; am L 1989, c 14, §3]

 

Cross References

 

  Conditions in land patents, see §171-25.