§246-52  Reassessments.  Any property
assessed to a person or persons who did not have record title upon January 1
preceding the tax year in which the assessment is made, may be, and in any case
where the attempted assessment of property is void or so defective as to create
no real property tax lien on the property and the taxes have not been fully
collected the property shall be, assessed as omitted property in the manner
provided by section 246-51. [L 1939, c 221, §2; RL 1945, §5165; RL 1955,
§128-35; am L Sp 1957, c 1, §14(g); am L 1967, c 255, §§16, 37, 46; HRS
§246-52; am L 1969, c 170, §23; am L 1975, c 157, §23]