ยง246-61ย  Same; costs.ย  The director oftaxation by regulation may prescribe a schedule of costs, expenses, and chargesand the manner in which they shall be apportioned between the variousproperties offered for sale and the time at which each cost, expense, or chargeshall be deemed to accrue; and such costs, expenses, and charges shall be addedto and become a part of the lien on the property for the last year involved inthe sale or proposed sale, the tax for which is delinquent.ย  Such costs,expenses, and charges may include provision for the making of and the securingof certificates of searches of any records to furnish information to be used inor in connection with the notice of sale or tax deed, or in any case where thedirector shall deem such advisable; provided that the tax collector shall notbe required to make such searches or to cause them to be made except asprovided by section 246-57 with respect to mortgages or other liens registeredin the office of the assistant registrar of the land court. [L 1939, c 221, ยง7;am L 1941, c 255, ยง1; RL 1945, pt of ยง5168; RL 1955, ยง128-44; am L Sp 1959 2d,c 1, ยง16; HRS ยง246-61]

 

Case Notes

 

ย  Cited:ย  39 H. 378,381.