§231-30  Unknown or nonresident delinquents;procedure to collect taxes from.  Notwithstanding section 604-7(c):

(1)  Unknown persons.  In all cases where taxesassessed to persons unknown are delinquent and unpaid when due, action may bebrought by the department of taxation in the district court of the circuit inwhich the assessment was made and the defendant may be named as unknown.  Inany such case, it shall be a good and sufficient service of summons, binding onall parties in interest, if under the order of the district court the title andthe substance of the action and summons, including a return day not less thanthree weeks from the date of the issuance of such summons, and calling on allparties in interest to appear and defend, shall be published once a week forthree consecutive weeks in some newspaper of general circulation in the State,and the district courts are given jurisdiction to order the service.  In thesummons and in the notice published, a brief description of the property assessedshall be given.  Any judgment entered against the defendant shall be enforcedonly against the property for which the tax was assessed, unless the defendanthas appeared in the action and defended on the merits, in which case thedefendant shall be liable to a personal judgment with respect to the claim sodefended.

(2)  Nonresident delinquents.  Where taxes assessed tononresidents of the taxation district are delinquent and unpaid when due,service of summons may be made in any part of the State, or by exercise by thedistrict court of the powers conferred on circuit courts with respect todefendants who cannot be served with process within the State, with the sameeffect as if the action had been brought in the circuit court. [L 1932 2d, c40, §70; RL 1935, §1964; RL 1945, §5132; RL 1955, §115-35; am L Sp 1959 2d, c1, §16; am L 1967, c 37, §1; HRS §231-30; am L 1973, c 133, §2; gen ch 1985]