§174-19  Administration of project; acreage
assessments; liens.  All projects established pursuant to this chapter
shall be administered by the board of land and natural resources.  In making
the final determination to establish a project, the board shall determine the
proportion 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 before
March 31 of each year (1) the amount of acreage assessments necessary in
that calendar year for acquisition, construction, and maintenance of facilities
for each project, and (2) the acreage of each land occupier within the project.



Upon the certification the director of taxation
or the director's properly authorized deputies or other assistants, shall
determine the acreage assessment to be levied against the property of each land
occupier by determining the amount of acreage assessments to be borne by the
land within the project according to the proportion previously certified to the
director by the board.  The acreage assessments shall be collected by the
director of taxation in the same manner as state taxes.  Except in the case of
public lands and lands designated as "available lands" under the
Hawaiian Homes Commission Act, 1920, acreage assessments shall be a paramount
lien against the entire tract, including improvements, of the land occupier of
which the assessed land, or both, of the land occupier included within the
projects forms a part.  The lien may be foreclosed in the same manner as liens
for state taxes and in accordance with sections 231-61 to 231-68.  In case of
the foreclosure of any homestead land pursuant to such sections the foreclosure
sale shall be subject to chapter 171.  In the case of public lands and lands
designated as "available lands" under the Hawaiian Homes Commission
Act, 1920, acreage assessments shall not constitute a lien on the property
involved and notice of any delinquent acreage assessment shall be served upon
the board of land and natural resources or the Hawaiian homes commission, as
the case may be, for payment.



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



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



All water tolls, acreage assessments, and
receipts from properties sold by way of foreclosure for failure to pay acreage
assessments 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.