REMISSION
OF TAXES



 



§246-53  Remission of taxes on acquisition
by government.  Whenever any real property is acquired for public purposes
by the United States, the State, or any political subdivision thereof, and
whenever any government lease or other tenancy shall terminate, the tax
assessor and the tax collector of the district in which the property is
situated are authorized to remit the taxes due thereon for the balance of the
taxation 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 may
be.



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



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



In case the United States takes possession of
real property which is the subject of eminent domain proceedings commenced for
the acquisition of the fee simple estate in such land, taxes are authorized to
be remitted for the balance of the taxation period or year after such taking,
as provided in this paragraph.  The remission shall be allowed conditionally
upon the presentation to the director of taxation, or to the tax assessor or
tax collector of the district in which the property is situated, of a written
notice 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 United
States, and agreeing that out of the first funds received by such owner or
owners from such condemnation there shall be paid sufficient moneys to
discharge the lien for any real property taxes existing upon the land prorated
up to and including the date of such taking possession of the property;
provided that the notice may be accompanied by payment of the prorated amount
of taxes in lieu of such agreement.  Section 101-39 is hereby made applicable
to such land and the owner or owners thereof and to the conditional remission
authorized by this paragraph.  It is further provided that in the event the
prorated taxes up to the time of such taking possession shall not be paid by
the owner or by one or more of the owners of the land within ten days after receipt
by such owner or owners of the compensation for the condemnation, or within
such additional time as shall be allowed by the tax assessor, collector, or
director, then the conditional remission of taxes shall be void, and such owner
or owners shall be liable for all taxes, penalties, and interest which would
have 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, c
126, §1; RL 1945, §5166; am L 1951, c 151, §3; RL 1955, §128-36; am L Sp 1959
2d, c 1, §16; am L 1967, c 37, §1; HRS §246-53; am L 1986, c 339, §21]