ยง231-29 - Joinder of party defendant when State claims tax liens.
ยง231-29ย Joinder of party defendant
when State claims tax liens.ย The director of taxation (or in the case of a
lien under chapter 383, the director of labor and industrial relations) may be
named a party defendant in any civil action in any state court of competent
jurisdiction or in the district court of the United States for the district of
Hawaii, to quiet title to or for the foreclosure of a mortgage or other lien
upon real or personal property on which the State has or claims a tax lien
under chapters of the law under title 14 administered by the department or
chapter 383; provided that the jurisdiction conferred by this section shall be
limited and shall not operate as a consent by the State to be sued as to its
claim of title to or liens and encumbrances on real and personal property other
than the liens aforementioned.ย Service upon the director shall be made as
provided by the rules of court.ย In any action contemplated under this section,
the director may ask, by way of affirmative relief, for the foreclosure of the
aforementioned state tax liens, but in the absence of such request for
affirmative relief, upon any foreclosure sale the property shall be sold
subject to the tax liens.ย Nothing in this section shall preclude the director
from asking for such other and further relief as might have been claimed by
intervention in the action. [L 1953, c 187, ยง1; RL 1955, ยง115-34; am L 1957, c
185, ยง4; am L Sp 1959 2d, c 1, ยง16; HRS ยง231-29; am L 1973, c 133, ยง1; am L
1985, c 16, ยง6; am L 1986, c 340, ยง6; am L 1991, c 263, ยง9; am L 1995, c 66,
ยง9]
Cross References
ย Service by mail, see ยง1-28.
Rules of Court
ย Service, see HRCP rule 4(d)(5).
ย As to pleading, see HRCP rules 7, 8, 12.