ASSESSMENTS
AND APPEALS



 



§246-43  Notice of assessments; addresses of
persons entitled to notice.  On or before March 15 preceding the tax year,
the director of taxation shall give notice of the assessment for the tax year
against each known owner, by personal delivery to the owner of or by mailing to
the owner on or before that date postage prepaid and addressed to the owner at
the owner's last known place of residence or address a written notice
identifying the property involved by the tax key and the general class
established in accordance with section 246-10(d) and setting forth separately
the valuation placed upon buildings, and the valuation placed upon all other
real property, exclusive of buildings, determined pursuant to section 246-10,
the exemption, if any, and the net assessed value of the property.



In addition to the foregoing, the assessor of
each district shall in each year give notice of the assessments in the
assessor's district for the year by public notice at least three times on
different days during the month of March of that year, in the district of a
time when (which shall be not less than a period of ten days prior to March 31
preceding the tax year) and of a place where the records of taxable properties
maintained in the district showing all assessments made for the district may be
inspected by any person for the purpose of enabling the person to ascertain
what assessments have been made against the person or the person's property and
to confer with the assessor so that any errors may be corrected before the
filing of the assessment list. [L 1932 2d, c 40, §37; RL 1935, §1933; am L
1939, c 221, §5; RL 1945, §5158; RL 1955, §128-27; am L Sp 1959 1st, c 28,
§§15, 16; am L 1961, c 162, §1; am L 1963, c 142, §6; am L 1967, c 37, §1 and c
255, §§10, 39, 46; HRS §246-43; am L 1969, c 170, §19; am L 1975, c 157, §19;
am L 1977, c 139, §4; gen ch 1985; am L 1998, c 2, §69]



 



Case Notes



 



  Cited:  34 H. 515,
532.