REMISSIONOF TAXES

 

§246-53  Remission of taxes on acquisitionby government.  Whenever any real property is acquired for public purposesby the United States, the State, or any political subdivision thereof, andwhenever any government lease or other tenancy shall terminate, the taxassessor and the tax collector of the district in which the property issituated are authorized to remit the taxes due thereon for the balance of thetaxation period or year from and after the date of acquisition of the property,or the termination of the government lease or other tenancy, as the case maybe.

In case the State or any county takespossession of real property which is the subject of eminent domain proceedingscommenced for the acquisition of the fee simple estate in such land by theState or such county, taxes are authorized to be remitted as provided insections 101-36 to 101-39, subject to section 101-39(1).

In case the owner of real property grants tothe State or any county thereof a right of entry with respect to such realproperty, and the State or county enters into possession under the authority ofthe right of entry with intention to acquire the fee simple estate therein andto devote the real property to public use, the State or such county shall certifyto the appropriate tax official the date upon which it took possession, andupon receipt of the certificate the tax official is authorized to remit thereal property tax on the parcel of land or portion of a parcel of land socoming into the possession of the State or county for the balance of thetaxation period which is subsequent to the date of possession.

In case the United States takes possession ofreal property which is the subject of eminent domain proceedings commenced forthe acquisition of the fee simple estate in such land, taxes are authorized tobe remitted for the balance of the taxation period or year after such taking,as provided in this paragraph.  The remission shall be allowed conditionallyupon the presentation to the director of taxation, or to the tax assessor ortax collector of the district in which the property is situated, of a writtennotice and agreement, signed by the person, or one or more of the persons,owning the land, stating the date of such taking of possession by the UnitedStates, and agreeing that out of the first funds received by such owner orowners from such condemnation there shall be paid sufficient moneys todischarge the lien for any real property taxes existing upon the land proratedup to and including the date of such taking possession of the property;provided that the notice may be accompanied by payment of the prorated amountof taxes in lieu of such agreement.  Section 101-39 is hereby made applicableto such land and the owner or owners thereof and to the conditional remissionauthorized by this paragraph.  It is further provided that in the event theprorated taxes up to the time of such taking possession shall not be paid bythe owner or by one or more of the owners of the land within ten days after receiptby such owner or owners of the compensation for the condemnation, or withinsuch additional time as shall be allowed by the tax assessor, collector, ordirector, then the conditional remission of taxes shall be void, and such owneror owners shall be liable for all taxes, penalties, and interest which wouldhave accrued had no such conditional remission been allowed. [L 1931, c 203,§1; am L 1932 2d, c 58, §1; RL 1935, §1979; am L 1939, c 211, §2; am L 1941, c126, §1; RL 1945, §5166; am L 1951, c 151, §3; RL 1955, §128-36; am L Sp 19592d, c 1, §16; am L 1967, c 37, §1; HRS §246-53; am L 1986, c 339, §21]