§246-50  Costs of assessment and collection. The costs of assessment and collection of real property taxes for the precedingtax year shall be withheld from payment to the several counties by the Stateout of the real property taxes collected for the current tax year inreimbursement of the costs of the assessment and collection incurred by theState.  The costs of assessment and collection of real property taxes shall beborne by each of the several counties as the total assessed valuation for thatcounty proportionately bears to the total assessed valuation for the entireState for the preceding calendar year.  The director of taxation shall, nolater than July 31 of the current tax year, furnish each council with acalculation, certified by the director as being as nearly accurate as may be,of the pro rata share of the costs of the assessment and collection of realproperty taxes to be borne by each of the several counties.

For purposes of this section, the costs ofassessment and collection of real property taxes shall include any and allcosts, direct or indirect, which are deemed necessary and proper to effectivelyadminister this chapter. [L 1965, c 155, §36; Supp, §128-33.5; am L 1967, c255, §§15, 36, 46; HRS §246-50; gen ch 1985]

 

Revision Note

 

  "Council"substituted for "board and council" to conform to county charters.