ยง246-56 - Tax liens; foreclosure without suit, notice.
ยง246-56ย Tax liens; foreclosure without
suit, notice.ย All real property on which a lien for taxes exists may be
sold by way of foreclosure without suit by the tax collector, and in case any
lien, or any part thereof, has existed thereon for three years, shall be sold
by the tax collector at public auction to the highest bidder, for cash, to
satisfy the lien, together with all interest, penalties, costs, and expenses
due or incurred on account of the tax, lien, and sale, the surplus, if any, to
be rendered to the person thereto entitled.ย The sale shall be held at any
public place proper for sales on execution, after public notice given at least
once a week for at least four successive weeks immediately prior thereto
statewide and in the taxation district wherein the property to be sold is
situated.ย If the address of the owner is known or can be ascertained by due
diligence, including an abstract of title or title search, the tax collector
shall send to each owner notice of the proposed sale by registered mail, with
request for return receipt.ย If the address of the owner is unknown, the tax
collector shall send a notice to the owner at the owner's last known address as
shown on the records of the department of taxation.ย The notice shall be
deposited in the mail at least forty-five days prior to the date set for the
sale.ย The notice shall also be posted for a like period in at least three
conspicuous places within the taxation district, and if the land is improved
one of the three postings shall be on the land. [L 1932 2d, c 40, pt of ยง66; RL
1935, pt of ยง1961; RL 1945, pt of ยง5168; am L 1955, c 238, ยง5; RL 1955,
ยง128-39; am L 1967, c 37, ยง1; HRS ยง246-56; am L 1976, c 71, ยง1; gen ch 1985; am
L 1998, c 2, ยง70]
Case Notes
ย Rights of creditors
in redeemed property.ย 39 H. 378.
ย Notice provisions
held unconstitutional.ย 64 H. 4, 635 P.2d 938.