§246-4  Assessment of property; to whom ingeneral.  Real property shall be assessed in its entirety to the ownerthereof; provided that where improved residential land has been leased for aterm of fifteen years or more, the real property shall be assessed in itsentirety to the lessee or the lessee's successor in interest holding the landfor such term under such lease and the lessee or successor in interest shall bedeemed the owner of the real property in its entirety for the purposes of thischapter; provided, however, that the lease and any extension, renewal,assignment, or agreement to assign the lease (1) shall have been duly enteredinto and recorded in the bureau of conveyances or filed in the office of theassistant registrar of the land court prior to January 1 preceding the tax yearfor which the assessment is made, and (2) shall provide that the lessee shallpay all taxes levied on the property during the term of the lease.

"Improved residential land" as usedherein 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, andpersons holding government property under an agreement for the conveyance ofthe same to such persons shall be considered as owners during the time any realproperty is held or controlled by them as such.  Lessees holding under anygovernment lease shall be considered as owners during the time any realproperty is held or controlled by them as such, as more fully provided insection 246-36; and further, notwithstanding any provision to the contrary inthis chapter, any tenant occupying government land, whether such occupancy beon a permit, license, month to month tenancy, or otherwise, shall be consideredas 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 propertyunder an agreement to purchase the same, shall be considered as owners duringthe time the real property is held or controlled by them as such; provided theagreement to purchase (1) shall have been recorded in the bureau ofconveyances, and (2) shall provide that the purchasers shall pay the realproperty taxes levied on the property.  Persons holding any real property undera lease for a term to last during the lifetime of the lessee, shall beconsidered as owners during the time the real property is held or controlled bythem as such; provided that the lease (1) shall have been duly entered into andrecorded in the bureau of conveyances or filed in the office of the assistantregistrar of the land court prior to January 1 preceding the tax year forwhich the assessment is made, and (2) shall provide that the lessee shall payall taxes levied on the property during the term of the lease. [L 1932 2d, c40, §22; RL 1935, §1924; RL 1945, §5141; am L Sp 1949, c 64, §1; am L 1951, c151, §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 isstill 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 leasewithout consent of lessor does not excuse lessee from payment of tax.  8 H.81.  Assessment of both leasehold and fee simple interests of same landseparately held double taxation.  8 H. 148.  Covenant of tenant to pay taxesdoes not affect the owner's liability to pay.  8 H. 677.  Assessment of leasedproperty under former laws.  9 H. 407.  Where lessees covenant to pay taxes andsublessees also covenant to pay taxes, sublessees are liable to pay taxes ontheir interest, the interest of the original lessor and the interest of thelessee.  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.2d1028.