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

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

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

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

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

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

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

(b)  With the exception of delinquent taxes andpenalties 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 offinance, shall show the nature and kind of lien or encumbrance claimed, theamount of tax or other claim, with interest, penalties, and costs, and shallidentify the registered motor vehicles affected by the lien or encumbrance, andshall 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 thedirector of finance determines.

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

Nothing in this section shall be deemed toalter or amend any statute relating to tax liens or the enforcement thereof. [L1949, 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]