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



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



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



(3)  Each of the counties, with the exception of the
county of Kalawao, shall succeed to all of the rights and powers previously
exercised, and all of the duties and obligations incurred by the department of
taxation in the exercise of the functions, powers, duties, and authority
transferred, whether the functions, powers, duties, and authority are mentioned
in or granted by any law, contract, or other document.  The powers included in
this section shall include the authority to place liens on property with
delinquent taxes, provide for the issuance of subpoenas to enforce the real property
tax law, and pursue the enforcement of the real property tax law through the
tax appeal court or any court of competent jurisdiction.  Each county may
determine real property tax rates by resolution under procedures defined in the
real property tax ordinance of the county.  All references in any such law,
contract, or document to the department of taxation, such as dedication
agreements, collection and payment agreements, or exemptions, shall apply to
the respective counties, as if each of the respective counties, with the
exception 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 subject
of the counties' real property taxation power and embrace the entire law on the
matter, §248-2, by limiting Maui county's real property taxation powers, is in
conflict and is repealed by implication.  90 H. 334, 978 P.2d 772.



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