§238-11  Collection of taxes by assumpsit ordistraint; concurrent jurisdiction of district judges.  Any tax which isdelinquent under this chapter may be collected:

(1)  By action in the name of the director of taxationor any collector or assistant collector of taxes, in assumpsit, with or withoutattachment of the real or personal property of the person liable, and it shallbe unnecessary, in order to secure the issuance of the writ of attachment, forthe officer bringing the action to file any affidavit, other than the usualsworn complaint in ordinary assumpsit actions where no attachment is sought,with a prayer for the writ.  In all such actions the several district judgesshall have concurrent jurisdiction with the circuit courts, irrespective of theamount claimed.

(2)  By distraint in the manner provided by section231-25. [L 1965, c 155, pt of §2; Supp, §119-11; HRS §238-11; am L 1970, c 188,§39]

 

Rules of Court

 

  Attachment, etc., see HRCP rule 64.

  Verification, see HRCP rule 11.