TAX BILLS
AND PAYMENTS



 



§246-47  Tax rolls; tax bills.  The tax
collector shall prepare tax rolls for the tax collector's district from the
district assessment lists provided for by section 246-44, showing thereon, in
each case, names and addresses of the assessed and amount of taxes which shall
be not less than $7 as provided for in section 248-2(f).



Each tax collector shall mail, postage prepaid,
or deliver, each year on or before the billing dates as provided for by section
246-48, to all known persons assessed for real property taxes in the tax
collector's district for such year, respectively, tax bills demanding payment
of taxes due from each of them respectively, but no person shall be excused
from the payment of any tax or delinquent penalties thereon by reason of
failure on the person's part to receive, or failure on the part of the tax
collector so to mail or deliver such bill.  The bill, if mailed, shall be
addressed to the person concerned at the person's last known address or place
of residence.  Whenever any bill covers taxes for any real property owned,
jointly or as tenants in common or otherwise, by more than one person, the bill
shall be sent to each known co-owner but shall demand the full amount of the
taxes due upon such real property. [L 1932 2d, c 40, pt of §61; RL 1935, pt of
§1959; RL 1945, §5161; RL 1955, §128-31; am L Sp 1959 1st, c 28, §20; am L
1961, c 162, §2; am L 1964, c 7, §2 and c 25, §2; am L 1967, c 37, §1; HRS
§246-47; am L 1973, c 113, §2; am L 1974, c 132, §2; am L 1977, c 139, §6; gen
ch 1985]



 



Note



 



  Section 248-2(f)
referred to in text is repealed.