§231-32  Records of delinquent taxes,
uncollectible delinquent taxes.  The department of taxation shall prepare
and maintain, open to public inspection, a complete record of the amounts of
taxes assessed in each district that have become delinquent with the name of
the delinquent taxpayer in each case, but it shall not be necessary to
periodically compute on the records the amount of penalties and interest upon
delinquent taxes.



The department may from time to time prepare
lists of all taxes delinquent which in its judgment are uncollectible.  Such
taxes as the department finds to be uncollectible shall be entered in a special
record and be deleted from the other books kept by the department, and the
department shall thereupon be released from any further accountability for
their collection; provided that no account shall be so deleted until it shall
have been delinquent for at least two years.  Any items so written off may be
transferred back to the delinquent tax roll if the department finds that the alleged
facts as previously presented to it were not true, or that such items are in
fact collectible. [L 1932 2d, c 40, §68; RL 1935, §1962; am L 1937, c 203, §1;
am L 1939, c 182, §1; am L 1941, c 254, §1; RL 1945, §5133; am L 1951, c 133,
§3; RL 1955, §115-37; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS
§231-32]