§246-50  Costs of assessment and collection. 
The costs of assessment and collection of real property taxes for the preceding
tax year shall be withheld from payment to the several counties by the State
out of the real property taxes collected for the current tax year in
reimbursement of the costs of the assessment and collection incurred by the
State.  The costs of assessment and collection of real property taxes shall be
borne by each of the several counties as the total assessed valuation for that
county proportionately bears to the total assessed valuation for the entire
State for the preceding calendar year.  The director of taxation shall, no
later than July 31 of the current tax year, furnish each council with a
calculation, 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 real
property taxes to be borne by each of the several counties.



For purposes of this section, the costs of
assessment and collection of real property taxes shall include any and all
costs, direct or indirect, which are deemed necessary and proper to effectively
administer this chapter. [L 1965, c 155, §36; Supp, §128-33.5; am L 1967, c
255, §§15, 36, 46; HRS §246-50; gen ch 1985]



 



Revision Note



 



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