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

The department may from time to time preparelists of all taxes delinquent which in its judgment are uncollectible.  Suchtaxes as the department finds to be uncollectible shall be entered in a specialrecord and be deleted from the other books kept by the department, and thedepartment shall thereupon be released from any further accountability fortheir collection; provided that no account shall be so deleted until it shallhave been delinquent for at least two years.  Any items so written off may betransferred back to the delinquent tax roll if the department finds that the allegedfacts as previously presented to it were not true, or that such items are infact 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]