§246-6  Assessment of property ofcorporations or copartnerships.  Property of a corporation or copartnershipshall be assessed to it under its corporate or firm name. [L 1932 2d, c 40,§23; RL 1935, §1925; RL 1945, §5142; RL 1955, §128-5; HRS §246-6]

 

Attorney General Opinions

 

  Tax credits of onepartner can be applied against real property tax due and owing by thepartnership.  Att. Gen. Op. 64‑5.