RATE; LEVY

 

§246-1  Property defined. "Property" or "real property" means and includes all landand appurtenances thereof and the buildings, structures, fences, andimprovements erected on or affixed to the same, and any fixture which iserected on or affixed to such land, buildings, structures, fences, andimprovements, including all machinery and other mechanical or other alliedequipment and the foundations thereof, whose use thereof is necessary to theutility of such land, buildings, structures, fences, and improvements, or whoseremoval therefrom cannot be accomplished without substantial damage to suchland, buildings, structures, fences, and improvements, excluding, however, anygrowing crops. [L 1932 2d, c 40, pt of §1; RL 1935, pt of §1900; am L 1935, c153, pt of §1; RL 1945, pt of §5101; am L 1945, c 79, pt of §1; RL 1955,§128-1; am L 1967, c 120, §1; HRS §246-1]

 

Attorney General Opinions

 

  Section does notexclude from real property taxation those items enumerated and excluded fromthe definition of real property.  Att. Gen. Op. 64‑19.