TAX MAPS;
VALUATIONS



 



§246-9  Maps.  The department of
taxation shall provide, for each taxation district, maps drawn to appropriate
scale, showing all parcels, blocks, lots, or other divisions of land based upon
ownership, and their areas or dimensions, numbered or otherwise designated in a
systematic manner for convenience of identification, valuation, and
assessment.  The maps, as far as possible, shall show the names of owners of
each division of land, and shall be revised from time to time as ownerships
change and as further divisions of parcels occur.  The department shall also
maintain, as and when such information is available, maps showing present use,
zoning, and physical use capabilities of land within each taxation district for
the guidance of assessors and the information of various tax review tribunals
and the general public.



The director of taxation may charge fees for
the use and other disposition of tracings of these maps, including copies or
prints made therefrom, by private persons or firms as provided for in section
92-22. [L 1932 2d, c 40, §35; RL 1935, §1932; RL 1945, §5145; am L 1947, c 8,
§1; RL 1955, §128-8; am L Sp 1957, c 1, §14(b); am L Sp 1959 2d, c 1, §16; am L
1964, c 2, §2; am L 1967, c 37, §§1, 2; HRS §246-9; am L 1977, c 99, §2]



 



Note



 



  Section 92‑22
referred to in text is repealed.



 



Attorney General Opinions



 



  Department not
legally required to revise maps with respect to dimension or ownership without
owner submitting proof of record title.  Att. Gen. Op. 64‑39.