§246-44  Assessment lists.  On or beforeApril 19 preceding the tax year the director of taxation shall haveprepared from the records of taxable properties maintained in each district alist in triplicate of all assessments made for each district, which list shallbe signed and sworn to by the person preparing it.  The assessment list shallidentify the property assessed by its tax key and shall set forth the generalclass of the property established in accordance with section 246-10(d), thevaluation of buildings and the valuation of all other real property, exclusiveof buildings, the amount of exemption, if any, and the net assessed value ofthe property.  The assessment list shall be the lists in accordance with whichtaxes shall be collected, subject only to change made by any court or othertribunal having jurisdiction, where appeals from assessments have been dulytaken and prosecuted to final determination, and subject to section 231-22. There shall be noted upon such lists all appeals taken for the year and theamounts involved in each case.  The original of the assessment lists shall beretained by the assessor and a duplicate of the information contained in thelist shall be retained by the director.  The lists may be made up of a separatesheet or card for each property.  The director shall furnish a duplicate listto the county in such form and at such time as will not interfere with thepreparation of those records needed for tax collection purposes. [L 1932 2d, c40, pt of §33; RL 1935, pt of §1931; am L 1939, c 221, §3; RL 1945, §5159; RL1955, §128-28; am L Sp 1959 1st, c 28, §§17, 18; am L 1961, c 161, §1; am L1963, c 142, §7; am L 1967, c 37, §1 and c 255, §§12, 43, 46; HRS §246-44; am L1969, c 170, §20; am L 1975, c 157, §20; am L 1977, c 139, §5]

 

Note

 

  Section 231‑22referred to in text is repealed.

 

Case Notes

 

  After April 30,lists can only be changed by a court.  34 H. 515.

  No jurisdiction overappeals untimely filed.  63 H. 624, 634 P.2d 98.

  Cited:  33 H. 235.