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

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

 

Fiscal YearSchedule

 

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

July 20 August 20 February20

 

All such taxes due on the first payment date of suchyear from each taxpayer, which remain unpaid after the date, shall thereuponbecome delinquent, and the balance of such taxes due on the second payment dateof such year from each taxpayer, which remain unpaid after the date, shallthereupon become delinquent. [L 1932 2d, c 40, §§62, 63, 67; RL 1935, §1957; RL1945, §5162; RL 1955, §128-32; am L 1964, c 7, §3; am L 1965, c 2, §1; am L1967, 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 wellas in personam.  6 H. 320.