TAX BILLSAND PAYMENTS

 

§246-47  Tax rolls; tax bills.  The taxcollector shall prepare tax rolls for the tax collector's district from thedistrict assessment lists provided for by section 246-44, showing thereon, ineach case, names and addresses of the assessed and amount of taxes which shallbe 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 section246-48, to all known persons assessed for real property taxes in the taxcollector's district for such year, respectively, tax bills demanding paymentof taxes due from each of them respectively, but no person shall be excusedfrom the payment of any tax or delinquent penalties thereon by reason offailure on the person's part to receive, or failure on the part of the taxcollector so to mail or deliver such bill.  The bill, if mailed, shall beaddressed to the person concerned at the person's last known address or placeof 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 billshall be sent to each known co-owner but shall demand the full amount of thetaxes 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 L1961, 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; gench 1985]

 

Note

 

  Section 248-2(f)referred to in text is repealed.