ยง246-52 - Reassessments.
ยง246-52ย Reassessments.ย Any propertyassessed to a person or persons who did not have record title upon January 1preceding the tax year in which the assessment is made, may be, and in any casewhere the attempted assessment of property is void or so defective as to createno real property tax lien on the property and the taxes have not been fullycollected the property shall be, assessed as omitted property in the mannerprovided by section 246-51. [L 1939, c 221, ยง2; RL 1945, ยง5165; RL 1955,ยง128-35; am L Sp 1957, c 1, ยง14(g); am L 1967, c 255, ยงยง16, 37, 46; HRSยง246-52; am L 1969, c 170, ยง23; am L 1975, c 157, ยง23]