RATE; LEVY



 



§246-1  Property defined. 
"Property" or "real property" means and includes all land
and appurtenances thereof and the buildings, structures, fences, and
improvements erected on or affixed to the same, and any fixture which is
erected on or affixed to such land, buildings, structures, fences, and
improvements, including all machinery and other mechanical or other allied
equipment and the foundations thereof, whose use thereof is necessary to the
utility of such land, buildings, structures, fences, and improvements, or whose
removal therefrom cannot be accomplished without substantial damage to such
land, buildings, structures, fences, and improvements, excluding, however, any
growing crops. [L 1932 2d, c 40, pt of §1; RL 1935, pt of §1900; am L 1935, c
153, 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 not
exclude from real property taxation those items enumerated and excluded from
the definition of real property.  Att. Gen. Op. 64‑19.