§231-2 - Taxation districts.

§231-2  Taxation districts.  For thepurpose of taxation, the State is divided into four districts, viz.:

(a) The city and county of Honolulu, to be called thefirst district;

(b) The counties of Maui and Kalawao, to be calledthe second district;

(c) The county of Hawaii, to be called the thirddistrict;

(d) The county of Kauai, to be called the fourthdistrict. [L 1932 2d, c 40, §2; RL 1935, §1901; RL 1945, §5102; RL 1955,§115-2; am L 1967, c 37, §1; HRS §231-2]

Cross References

  Districts, generally, see chapter 4.

Case Notes

  Cited:  34 H. 515, 530.