ADDITIONALASSESSMENTS, REASSESSMENTS

 

§246-51  Assessment of unreturned or omittedproperty; review; penalty.  If, when returns are required under thischapter, any person refuses or neglects to make such returns, or declines toauthenticate the accuracy thereof as provided in section 231-15, or omits anyproperty from a return, the assessor shall make the assessment according to thebest information available and shall add to the assessment or tax lists for theyear or years during which it was not taxed, the property unreturned oromitted.  Likewise, if for any other reason any real property has been omittedfrom the assessment lists for any year or years, the assessor shall add to thelists the omitted property.  Notice of the action shall be given the owner, ifknown, within ten days after the assessment or addition, by mailing the sameaddressed to the owner at last known place of residence.  Any owner desiring areview of the assessment or the addition may appeal to the board of review ofthe district in which the property is located by filing with the assessor awritten notice thereof in the manner prescribed in section 232-15 at any timewithin thirty days after the date of mailing such notice, or may appeal to thetax appeal court by filing written notice of appeal with, and paying thenecessary costs to, such court within the period and in the manner prescribedin section 232-15.

A penalty of ten per cent shall be added by theassessor to the amount of any assessment made by the assessor pursuant to thissection, which penalty shall be and become a part of the assessment so made;but no such penalty shall be imposed where the failure to assess or tax theproperty was not due to the refusal or neglect of the owner to return theproperty or authenticate the accuracy of the owner's return.

For the purpose of determining the date ofdelinquency of taxes pursuant to assessments under this section, such taxesshall be deemed delinquent if not paid within thirty days after the date ofmailing of notice of assessment, or if assessed for the current assessmentyear, within thirty days after the date of mailing the notice or on or beforethe next installment payment date, if any, for such taxes, whichever is later.[L 1932 2d, c 40, §32; RL 1935, §1927; am L 1939, c 208, §1; am L 1943, c 4,§3; RL 1945, §5164; RL 1955, §128-34; am L 1967, c 37, §1; HRS §246-51; gen ch1985]

 

Case Notes

 

  Cited:  34 H. 515,531.