§286-46  Tax lien and encumbrance
record.  (a)  The director of finance shall keep a book or record to be
known as the "tax lien and encumbrance record" in which the following
information shall be entered:



(1)  Notices of liens for internal revenue taxes payable
to the United States and certificates of release thereof;



(2)  Notices of liens or taxes payable to the State
and certificates of release thereof;



(3)  Notices of seizure in accordance with law of any
registered motor vehicle upon any writ of attachment, execution, or other
process issued under authority of law;



(4)  Notices of restraining order or other order
affecting the registration of any registered motor vehicle;



(5)  Notice of any proceeding or action affecting the
title of a registered motor vehicle or the interest of the owner or legal owner
thereof; and



(6)  Notice of release of any of the foregoing.



(b)  With the exception of delinquent taxes and
penalties imposed by section 249-10, the record shall show the year, month,
day, hour, and minute at which the notice has been filed with the director of
finance, shall show the nature and kind of lien or encumbrance claimed, the
amount of tax or other claim, with interest, penalties, and costs, and shall
identify the registered motor vehicles affected by the lien or encumbrance, and
shall contain such further information as the director of finance may require. 
The record shall be a public record and may be arranged in such manner as the
director of finance determines.



The interest of the owner or the legal owner in
the motor vehicle shall not be deemed to be affected until the notice referred
to in subsection (a)(1) to (5) has been filed with the director of finance in
such form as the director of finance shall prescribe for entry in the tax lien
and encumbrance record; provided the director of finance may require the
payment of delinquent taxes and penalties as a condition precedent to the
vehicle's renewal, registration, or transfer of ownership.  The director of
finance shall charge a fee of $5 for each entry made in the tax lien and
encumbrance record, which shall be deposited in the general fund.



Nothing in this section shall be deemed to
alter or amend any statute relating to tax liens or the enforcement thereof. [L
1949, c 164, §1; RL 1955, §160-6; HRS §286-46; am L 1969, c 98, §1; am L 1993,
c 151, §2; am L 1995, c 164, §3]