ASSESSMENTSAND APPEALS

 

§246-43  Notice of assessments; addresses ofpersons 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 yearagainst each known owner, by personal delivery to the owner of or by mailing tothe owner on or before that date postage prepaid and addressed to the owner atthe owner's last known place of residence or address a written noticeidentifying the property involved by the tax key and the general classestablished in accordance with section 246-10(d) and setting forth separatelythe valuation placed upon buildings, and the valuation placed upon all otherreal 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 ofeach district shall in each year give notice of the assessments in theassessor's district for the year by public notice at least three times ondifferent days during the month of March of that year, in the district of atime when (which shall be not less than a period of ten days prior to March 31preceding the tax year) and of a place where the records of taxable propertiesmaintained in the district showing all assessments made for the district may beinspected by any person for the purpose of enabling the person to ascertainwhat assessments have been made against the person or the person's property andto confer with the assessor so that any errors may be corrected before thefiling of the assessment list. [L 1932 2d, c 40, §37; RL 1935, §1933; am L1939, 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 c255, §§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.