§246A-2  Transfer of functions.  Thefunctions, powers, duties, and authority heretofore exercised by the departmentof taxation relating to the taxation of real property shall be exercised by therespective counties, except the county of Kalawao, as provided by article VIII,section 3, of the state constitution:

(1)  For a period of eleven years commencingNovember 7, 1978, the counties shall, by majority agreement of thecounties, provide for uniform policies and methods of assessment for thetaxation of all real property throughout the State.  The policies and methodsshall include the assessment, levy, and collection of real property taxes. Upon agreement of the uniform policies and methods to be used for the taxationof all real property, each county shall adopt by ordinance such uniform policyand method of assessment as the real property tax law of the county.  In theevent the counties cannot agree as to what shall be the uniform policy andmethod of assessment or should any or all of the counties fail to enact theordinance, the legislature shall by general law provide for a uniform method ofassessment of real property taxes throughout the State.  Amendments to theuniform policies and methods adopted by the counties may be made by majorityagreement of the counties and subsequent enactment thereof by ordinance;

(2)  Each county shall enact by ordinance and adopt aslaw for the county all of the real property tax exemptions, and the provisionsfor the dedication of lands for specific use and the assessment of such landsat its value in such use as now provided by law.  The remaining exemptions anddedications shall continue undiminished for a period of eleven years commencingNovember 7, 1978.  The counties may by majority agreement of the countiesand subsequent enactment by ordinance enlarge, add to, increase, or provide fornew exemptions or dedications of lands.  The enlargement, addition to, orcreation of new exemptions or dedications may be amended by majority agreementof all the counties and subsequent enactment thereof by ordinance; providedthat any such amendment shall not in any way diminish the exemption ordedication that was in force on November 7, 1978; and

(3)  Each of the counties, with the exception of thecounty of Kalawao, shall succeed to all of the rights and powers previouslyexercised, and all of the duties and obligations incurred by the department oftaxation in the exercise of the functions, powers, duties, and authoritytransferred, whether the functions, powers, duties, and authority are mentionedin or granted by any law, contract, or other document.  The powers included inthis section shall include the authority to place liens on property withdelinquent taxes, provide for the issuance of subpoenas to enforce the real propertytax law, and pursue the enforcement of the real property tax law through thetax appeal court or any court of competent jurisdiction.  Each county maydetermine real property tax rates by resolution under procedures defined in thereal property tax ordinance of the county.  All references in any such law,contract, or document to the department of taxation, such as dedicationagreements, collection and payment agreements, or exemptions, shall apply tothe respective counties, as if each of the respective counties, with theexception of the county of Kalawao, were specifically named in the law,contract, or document in place of the department of taxation. [L 1980, c 279,§2; am L 1996, c 227, §§1, 3]

 

Case Notes

 

  Because article VIII,section 3 of the Hawaii constitution and this section cover the whole subjectof the counties' real property taxation power and embrace the entire law on thematter, §248-2, by limiting Maui county's real property taxation powers, is inconflict and is repealed by implication.  90 H. 334, 978 P.2d 772.

  Section has lapsed byits own terms and by the terms of article XVIII, §6 of the Hawaiiconstitution.  99 H. 508, 57 P.3d 433.