§246-48  Taxes; due when; installment
payments; billing and delinquent dates.  All real property taxes shall be
due and payable on and after July 1 of each tax year and the payment
thereof shall be determined in the following manner:



All known persons assessed for real property
taxes shall be billed not later than the billing date designated in the
schedule listed herein; subject however, to the limitations heretofore provided
in section 246-47.  Each taxpayer shall pay the real property taxes due from the
taxpayer, for the year in which the taxes are assessed, in two equal
installments on or before the dates designated in the following schedule:



 



Fiscal Year
Schedule



 



(Billing Date) (1st Payment) (2nd
Payment)



July 20 August 20 February
20



 



All such taxes due on the first payment date of such
year from each taxpayer, which remain unpaid after the date, shall thereupon
become delinquent, and the balance of such taxes due on the second payment date
of such year from each taxpayer, which remain unpaid after the date, shall
thereupon become delinquent. [L 1932 2d, c 40, §§62, 63, 67; RL 1935, §1957; RL
1945, §5162; RL 1955, §128-32; am L 1964, c 7, §3; am L 1965, c 2, §1; am L
1967, c 37, §1 and c 255, §§14, 21, 35, 46; HRS §246-48; am L 1969, c 170, §22;
am L 1971, c 40, §1; am L 1975, c 157, §22; gen ch 1985]



 



Case Notes



 



  Under prior law,
proceeding for collection of delinquent real property taxes was in rem as well
as in personam.  6 H. 320.