§246-4  Assessment of property; to whom in
general.  Real property shall be assessed in its entirety to the owner
thereof; provided that where improved residential land has been leased for a
term of fifteen years or more, the real property shall be assessed in its
entirety to the lessee or the lessee's successor in interest holding the land
for such term under such lease and the lessee or successor in interest shall be
deemed the owner of the real property in its entirety for the purposes of this
chapter; provided, however, that the lease and any extension, renewal,
assignment, or agreement to assign the lease (1) shall have been duly entered
into and recorded in the bureau of conveyances or filed in the office of the
assistant registrar of the land court prior to January 1 preceding the tax year
for which the assessment is made, and (2) shall provide that the lessee shall
pay all taxes levied on the property during the term of the lease.



"Improved residential land" as used
herein means land improved with a single family dwelling on it.



For the purposes of this chapter, life tenants,
personal representatives, trustees, guardians, or other fiduciaries may be, and
persons holding government property under an agreement for the conveyance of
the same to such persons shall be considered as owners during the time any real
property is held or controlled by them as such.  Lessees holding under any
government lease shall be considered as owners during the time any real
property is held or controlled by them as such, as more fully provided in
section 246-36; and further, notwithstanding any provision to the contrary in
this chapter, any tenant occupying government land, whether such occupancy be
on a permit, license, month to month tenancy, or otherwise, shall be considered
as owner where such occupancy has continued for a period of one year or more,
as more fully provided in section 246-36.  Persons holding any real property
under an agreement to purchase the same, shall be considered as owners during
the time the real property is held or controlled by them as such; provided the
agreement to purchase (1) shall have been recorded in the bureau of
conveyances, and (2) shall provide that the purchasers shall pay the real
property taxes levied on the property.  Persons holding any real property under
a lease for a term to last during the lifetime of the lessee, shall be
considered as owners during the time the real property is held or controlled by
them as such; provided that the lease (1) shall have been duly entered into and
recorded in the bureau of conveyances or filed in the office of the assistant
registrar of the land court prior to January 1 preceding the tax year for
which the assessment is made, and (2) shall provide that the lessee shall pay
all taxes levied on the property during the term of the lease. [L 1932 2d, c
40, §22; RL 1935, §1924; RL 1945, §5141; am L Sp 1949, c 64, §1; am L 1951, c
151, §1; am L 1955, c 64, §1 and c 238, §2; RL 1955, §128-4; am L 1963, c 142,
§2; am L 1964, c 21, §2; am L 1965, c 201, §14 and c 227, §1; am L 1967, c 255,
§§3, 29, 46; HRS §246-4; am L 1969, c 170, §3; am L 1971, c 158, §2; am L 1975,
c 157, §3; am L 1976, c 200, pt of §1; gen ch 1985]



 



Cross References



 



  Condominium property regime, effect of, see §514A‑6.



 



Case Notes



 



Decisions under prior law.



  As to party liable in sale of property.  8 H. 71.  One is
still owner even though executory agreement exists.  14 H. 117.
"Owner" under old law did not include "lessee".  33 H. 214.



  Clause in lease prohibiting lessee from assigning lease
without consent of lessor does not excuse lessee from payment of tax.  8 H.
81.  Assessment of both leasehold and fee simple interests of same land
separately held double taxation.  8 H. 148.  Covenant of tenant to pay taxes
does not affect the owner's liability to pay.  8 H. 677.  Assessment of leased
property under former laws.  9 H. 407.  Where lessees covenant to pay taxes and
sublessees also covenant to pay taxes, sublessees are liable to pay taxes on
their interest, the interest of the original lessor and the interest of the
lessee.  15 H. 318.



  Assessment "to an estate" not authorized.  17 H.
84.  Assessment "to a Hui" is not authorized.  21 H. 676.



  Cited:  33 H. 214; 34 H. 515, 539; 44 H. 519, 523, 356 P.2d
1028.