Wherever used in this Chapter:
under 5A-1.2(k) may include the retroactive approval and
reinstatement of a home exemption, Owner-Occupied tax rate, and assessment
cap of an owner-occupant that was benefiting from a home exemption,
Owner-Occupied tax rate, and assessment cap of a co-owner-occupant
that is now deceased, provided that the owner-occupant would have
independently qualified for the home exemption at the time of death.
This approval and reinstatement shall only be applied retroactively
up to three (3) years.
shall mean the Director of Finance of the County of Kaua'i
or the authorized subordinate of the Director.
means land either stocked with trees at a crown density of
at least 10% or covered with shrubs to a crown density of at least
50%, with at least 50% of the stock of trees or shrubs being of a
species indigenous to Hawai'i. Indigenous means trees or shrubs that
became established or evolved in the Hawaiian Islands without the
aid of human hands.
for purposes of assigning a real property tax rate classification under Section 5A-6.4(a)(8)5A-6.4(a)(8) (Owner-Occupied) or (a)(10) (Owner-Occupied Mixed-Use), or considering an exemption under Section 5A-11.4 (Homes), 5A-11A.1 (Long-Term Affordable Rental), or 5A-11.29 (Kuleana Land),
may include:
A family member of any owner listed on the title of the property
who died intestate where no owner listed on the title is living; or
A family member of a person who may have a potential claim to
the property where the Director determines that no property owner
of record has been established.
provided that, for purposes of this definition:
A trust may be considered an owner where a settlor, trustee,
or beneficiary is a "family member" as defined in Subsection (b)(1).
A corporation, limited liability company, partnership, or other
business entity shall not be considered an owner.
Use of this definition of owner requires re-application every
three years.
Use of this definition of owner requires that the family member applicant satisfy all criteria of the respective application, and Section 5A-11.29 in particular requires that the family member applicant be a lineal descendant of the person(s) that received the original title to the kuleana land.
This definition of owner does not affect other definitions of owner (including but not limited to Section 5A-7.1) and is only intended to facilitate payment of real property taxes and is not meant to serve as proof of ownership for other purposes.
shall have the meaning ascribed to it in Section 514E-1,
Haw. Rev. Stat., as amended.
shall mean and include all land and appurtenances thereof
and the buildings, structures, fences, and improvements erected on
or affixed to the same, and any fixture which is erected on or affixed
to such land, building structures, fences, and improvements, including
all machinery and other mechanical or other allied equipment and the
foundations thereof, whose use thereof is necessary to the utility
of such land, buildings, structures, fences, and improvements, or
whose removal therefrom cannot be accomplished without substantial
damage to such land, buildings, structures, fences, and improvements,
excluding, however, any growing crops. The temporal division of any
interest in real property shall not, in and of itself, affect its
status as real property.
shall have the meaning ascribed to it in Section 514E-1,
Haw. Rev. Stat., as amended.
shall have the meaning ascribed to it in Section 514E-1,
Haw. Rev. Stat., as amended.
shall have the meaning ascribed to it in Section 514E-1,
Haw. Rev. Stat., as amended.
means any person who owns a time share interest.
means land which is physically incapable of being put to
any agricultural use, such as gulches, mountains or pali, eroded bedrock,
or rocky, hilly, or barren land.
(Ord. No. 377, July 1,
1981; Ord. No. 394, July 1, 1981; Ord. No. 511, December 9, 1987; Ord.
No. 713, November 22, 1996; Ord. No. 742, September 24, 1999; Ord. No. 973, September
16, 2014; Ord. No. 1044, November 30, 2018; Ord. No. 1057, September 11, 2019; Ord. No. 1089, February 4, 2021; Ord. No. 1130, September 12, 2022Ord.
No. 1146, February 24, 2023; Ord. No. 1150, July 31,
2023)
The Director shall have the following duties and powers, in
addition to any others prescribed or granted by this Chapter.
(a)
Assessment.
To assess, pursuant to law, all real property situated within the
geographic boundary of this County for taxation and to make any other
assessment by law required to be made by the Director.
(b)
Collections.
To be responsible for the collection of all taxes imposed by this
Chapter and for such other duties as are provided by law.
(c)
Construction
of Revenue Laws. To construe the provisions of this Chapter, the administration
of which is within the scope of the Director's duties, whenever requested
by any officer or employee of the County or by any taxpayer.
(d)
Enforcement
of Penalties. To see that penalties are enforced when prescribed by
this Chapter (the administration of which is within the scope of the
Director's duties) for disobedience or evading of its provisions,
and to see that complaint is made against persons violating any provisions
of this Chapter; in the execution of these powers and duties, the
Director may call upon the County Attorneys or Prosecutor, whose duties
it shall be to assist in the institution and conduct of all proceedings
or prosecutions for penalties and forfeitures, liabilities and punishments
for violation of the provisions of this Chapter in respect to the
assessment and taxation of property.
(e)
Forms.
To prescribe forms to be used in or in connection with the provisions
of this Chapter including forms to be used in the making of returns
by taxpayers or in any other proceedings connected with the provisions
of this Chapter and to change the same from time to time as deemed
necessary.
(f)
Maps.
The Director shall provide maps drawn to appropriate scale, showing
all parcels, blocks, lots, or other divisions of land based upon ownership
which shall be current as practicable under the circumstances surrounding
the particular parcel, 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 further divisions of parcels occur. The Director
shall also maintain, as and when such information is available, maps
showing present use, zoning, and physical use capabilities of land
for the guidance of assessors and the information of various tax review
tribunals and the general public.
The Director shall 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 by ordinance.
(g)
Inspection,
Examination of Records. To inspect and examine the records kept in
any public office without charge, and to examine the books and papers
of account of any person for the purpose of enabling the Director
to obtain all information that could, in any manner, aid in discharging
the duties granted under this Chapter.
(h)
Recommendations
for Legislation. To recommend to the Mayor such amendments, changes
or modifications of the provisions of this Chapter or any applicable
State statutes as may seem proper or necessary to remedy injustice
or irregularity or to facilitate the assessment of property under
this Chapter.
(i)
Report
to Mayor. To report to the Mayor annually, and at such other times
and in such manner as the Mayor may require, concerning the acts and
doings and the administration of the Finance Department, and such
other matters of information concerning real property taxation as
may be deemed of general interest; and the Mayor shall transmit copies
of such reports to the Council.
(j)
Rules
and Regulations. To promulgate such rules and regulations deemed proper
to effectuate the purposes of this Chapter and to regulate matters
of procedure pursuant to the provisions of Chapter 91, H.R.S.
(k)
Compromises.
With the approval of the County Attorney, to compromise any claim
arising under this Chapter not exceeding $5,000, and if a claim exceeds
$5,000, the Director shall obtain the approval of the Council; and
in any such case there shall be placed on file in the Department of
Finance a statement of:
(1)
The amount of tax assessed, or proposed to be assessed;
(2)
The amount of penalties and interest imposed or proposed to be assessed;
(3)
The amount of penalties and interest imposed or which could have
been imposed by law with respect to the preceding item;
(4)
The total amount of liability as determined by the terms of the compromise,
and the actual payments made thereon with the dates thereof; and
(5)
The reasons for the compromise.
(l)
Retroactivity
of Rulings. To prescribe the extent, if any, to which any ruling,
regulation, or construction of the provisions of this Chapter shall
be applied without retroactive effect.
(m)
Remission
of Delinquency Penalties and Interest. Except in cases of fraud or
willful violation of the provisions of this Chapter the Director may
remit any amount of penalties or interest added, under this Chapter,
to any tax that is delinquent for not more than 90 days, in a case
of excusable failure to pay a tax within the time required by this
Chapter, or in a case of uncollectibility of the whole amount due;
and in any such case there shall be placed on file in the office of
the Director a statement showing the name of the person receiving
such remission, the principal amount of the tax, and the year or period
involved.
(n)
Closing
Agreements. To enter into an agreement in writing with any taxpayer
or other person relating to the liability of such taxpayer or other
person, under this Chapter, in respect to any taxable period, or in
respect to one or more separate items affecting the liability for
any taxable period; such agreement, signed by or on behalf of the
taxpayer or other person concerned, and by or on behalf of the County,
shall be final and conclusive, and except upon a showing of fraud
or malfeasance, or misrepresentation of a material fact:
(1)
The matters agreed upon shall not be reopened, and the agreement
shall not be modified by any officer or employee of the County; and
(2)
In any suit, action or proceeding, such agreement, or any determination,
assessment, collection, payment, refund or credit made in accordance
therewith, shall not be annulled, modified, set aside or disregarded.
(o)
Other
Powers and Duties. In addition to the powers and duties contained
in this Section, the powers and duties contained in this Chapter for
levying, assessing, collecting, receiving, and enforcing payments
of the tax imposed hereunder, and otherwise relating thereto, shall
be severally and respectively conferred, granted, practiced, and exercised
for levying, assessing, collecting, and receiving and enforcing payment
of the taxes imposed under the authority of this Chapter and Sections
243-5 and 243-6, H.R.S., relating to fuel tax.
(Ord. No. 394, July 1,
1981; Ord. No. 511, December 9, 1987; Ord. No. 915, November 16, 2011)
The Director may administer all oaths or affirmations required
to be taken or be administered under this Chapter.
(Ord. No. 394, July 1,
1981)
The Director may conduct any inquiry, investigation, or hearing,
relating to any assessment, or the amount of any tax, or the collection
of any delinquent tax, including any inquiry or investigation into
the financial resources of any delinquent taxpayer or the collectibility
of any delinquent tax. The Director may administer oaths and take
testimony under oath relating to the matter of inquiry or investigation,
and subpoena witnesses and require the production of books, papers,
documents, and records pertinent to such inquiry. If any person disobeys
such process, or, having appeared in obedience thereto, refuses to
answer pertinent questions asked by the Director or to produce any
books, papers, documents or records, pursuant thereto, the Director
may apply to the appropriate court or to any judge of such court as
prescribed in Section 231-7, H.R.S., setting forth such disobedience
to process or refusal to answer, and such court or judge shall cite
such person to appear before such court or judge to answer such questions
or to produce such books, papers, documents, or records, and upon
refusal so to do, commit such person to jail until said person testifies,
but not for a longer period than 60 days. Notwithstanding the serving
of the term of commitment by any person, the Director may proceed
in all respects as if the witness had not previously been called upon
to testify. Witnesses (other than the taxpayer or the taxpayer's officers,
directors, agents and employees) shall be allowed their fees and mileage
as in cases in the circuit courts to be paid on vouchers of the County
from any monies available for expenses of the Director.
(Ord. No. 394, July 1,
1981; Ord. No. 511, December 9, 1987)
(a)
General
Rule. Any report, claim, statement, or other document required or
authorized to be filed with or any payment made to the County which
is:
(1)
Transmitted through the United States mail, shall be deemed filed
and received by the County on the date shown by the post office cancellation
mark stamped upon the envelope or other appropriate wrapper containing
it.
(2)
Mailed but not received by the County or where received and the cancellation
mark is illegible, erroneous, or omitted, shall be deemed filed and
received on the date it was mailed if the sender establishes by competent
evidence that the report, claim, statement, remittance, or other document
was deposited in the United States mail on or before the date due
for filing; and in cases of the nonreceipt of a report, statement,
remittance, or other document required by law to be filed, the sender
files with the County a duplicate within 30 days after written notification
is given to the sender by the County of its nonreceipt of the report,
statement, remittance, or other document.
(b)
Registered
Mail, Certified Mail, Certificate of Mailing. If any report, claim,
statement, remittance, or other document is sent by United States
registered mail, certified mail, or certificate of mailing, a record
authenticated by the United States Post Office of the registration,
certification, or certificate shall be considered competent evidence
that the report, claim, statement, remittance, or other document was
delivered to the Director or Department of Finance, and the date of
registration, certification, or certificate shall be deemed the postmarked
date.
(Ord. No. 394, July 1,
1981; Ord. No. 511, December 9, 1987)
The Director shall collect all taxes under this Chapter according to the assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the noncollection of taxes are accounted for under oath, or if release from accountability is provided in Sec. 5A-1.8. The County Attorney of each county shall assist the Director in the collection of all taxes under this Chapter.
(Ord. No. 394, July 1,
1981; Ord. No. 437, October 5, 1982; Ord. No. 511, December 9, 1987)
Except as otherwise provided in this Chapter, the judges of
the district courts in this County shall, as authorized in Section
231-12, H.R.S., have jurisdiction to try misdemeanors arising under
this Chapter and all complaints for the violation of this Chapter
and to impose any of the penalties therein prescribed, and shall also
have jurisdiction to hear and determine all civil actions and proceedings
for the collection and enforcement of payment of all taxes assessed
thereunder, and all actions or judgements obtained in tax actions
and proceedings, notwithstanding the amount claimed.
(Ord. No. 394, July 1,
1981)
(a)
The
Director shall be responsible for the collection and general administration
of all delinquent taxes and shall duly and accurately account for
all delinquent taxes collected.
(b)
The
Department of Finance shall prepare and maintain a complete record,
open to public inspection, of the amounts of taxes assessed which
have become delinquent with the name of the delinquent taxpayer in
each case, but it shall not be necessary to periodically compute on
the records the amount of penalties and interest upon delinquent taxes.
(c)
The
Department may, from time to time, prepare lists of all taxes delinquent
which, in the judgement of the Director of Finance, are uncollectible;
provided there is documentation on the collection efforts in each
delinquent case file. Such taxes as the Department finds to be uncollectible
shall be entered in a special uncollectible delinquent taxes record
and be deleted from the other books kept by the Department, and the
Department shall thereupon be released from any further accountability
for their collection; provided that no account shall be so deleted
until it shall have been delinquent for at least two years and does
not exceed $5,000. Uncollectibles which exceed $5,000 shall be deleted
only upon the approval of the County Council. Any items so deleted
may be transferred back to the delinquent tax roll if the Department
finds that such items are, in fact, collectible or that the alleged
facts as previously presented to it were not true.
(Ord. No. 394, July 1,
1981; Ord. No. 437, October 5, 1982; Ord. No. 511, December 9, 1987; Ord.
No. 915, November 16, 2011)
The County Attorney or the Prosecutor, depending upon whether
the subject or case is civil or criminal, shall assign one of the
Attorney Deputies as attorney and legal advisor and representative
of the Director. The County Attorney or the Prosecutor, depending
upon whether the subject or case is civil or criminal, may proceed
to enforce payment of any delinquent taxes by any means provided by
law. Any legal proceeding may be instituted in the name of the Director
or the Deputy Director.
(Ord. No. 394, July 1,
1981; Ord. No. 511, December 9, 1987)
The Director may request abstracts of titles. For the purpose
of assisting the Director in arriving at a correct valuation of the
property within each district, the Registrar of Conveyances, Director
of Commerce and Consumer Affairs, and any other State agency shall
furnish any and all necessary documents for such purpose to the Director
as prescribed in Section 246-22, H.R.S.
(Ord. No. 377, July 1,
1981; Ord. No. 394, July 1, 1981; Ord. No. 511, December 9, 1987)
Unless otherwise provided, every notice, the giving of which
by the Director is required or authorized, shall be deemed to have
been given on the date when the notice was mailed properly addressed
to the addressee at the last known address or place of business.
(Ord. No. 394, July 1,
1981; Ord. No. 511, December 9, 1987)
All maps and records compiled, made, obtained or received by
the Director shall be public records, subject to HRS 92E, Fair Information
Practice, and in case of the death, removal or resignation of any
such officers, shall immediately pass to the care and custody of their
respective successors. The information and all maps and records connected
with the assessment and collection of taxes under this Chapter shall,
during business hours, be open to the inspection of the public.
(Ord. No. 394, July 1,
1981; Ord. No. 511, December 9, 1987)
In respect of any tax imposed or assessed under this Chapter,
the administration of which is within the scope of the Director's
duties and except as otherwise specifically provided in the law imposing
the tax, the notices of assessments, records of assessments, and lists
or other records of payments and amounts unpaid prepared by or under
the authority of the Director, or copies thereof, shall be prima facie
proof of the assessment of the property or person assessed, the amount
due and unpaid, and the delinquency in payment, and that all requirements
of law in relation thereto have been complied with.
(Ord. No. 394, July 1,
1981)
When the due date for any remittance or document required by
any ordinance imposing a tax falls on a Saturday, Sunday or legal
holiday, the remittance or document shall not be due until the next
succeeding day which is not a Saturday, Sunday or legal holiday.
(Ord. No. 394, July 1,
1981)
Except as specifically provided in this Chapter, no changes in, additions to or deductions from, the real property tax assessments on the assessment lists prepared as provided in Sec. 5A-2.2 shall be made except to add thereto property or assessments which may have been omitted therefrom, or to deduct therefrom adjustments on account of duplicate assessments and clerical errors, such as transposition in figures, typographical errors and errors in calculation.
(Ord. No. 394, July 1,
1981)
(a)
This
Subsection shall apply to taxes assessed and collected under this
Chapter.
(1)
In the event of adjustments on account of duplicate assessments and
clerical errors, such as transposition in figures, typographical errors
and errors in calculations, the adjustments may be entered upon the
records although the full amount appearing on the records prior to
such adjustment has been paid.
(2)
There may be refunded in the manner provided in Subsection (b) of
this Section any amount collected in excess of the amount appearing
on the records as adjusted, or any amount constituting a duplication
of payment in whole or in part.
(3)
Whenever any real property is deemed by the Director to be exempt from taxation under Sec. 5A-11.20, if there shall have been paid prior to the effective date of the exemption any real property taxes applicable to the period following the effective date of the exemption, there shall be refunded to the nonprofit or limited distribution mortgagor owning the property in the manner provided in Subsection (b) all amounts representing the real property taxes which have been paid on account of the property and attributable to the period following the effective date of the exemption.
(4)
No such adjustment shall be entered on the records nor refund made
except within two years after the end of the tax year in which the
amount to be refunded was due and payable, and a written application
for the adjustment or refund has been filed within such period.
(b)
This
Subsection shall apply to all taxes.
(1)
All refunds and adjustments shall be paid by voucher approved by
the Director setting forth the details of each transaction that created
the refund. If the person entitled to a refund or adjustment is delinquent
in the payment of real property taxes or other related fees associated
with the subject property, in addition to principal, interest and
penalties, including but not limited to, special taxes for community
facilities districts, Residential Refuse Collection Assessment (RRCA),
sewer or wastewater fees, recording fees, lien release fees, non-sufficient
fund (NSF) charges, collection costs, assessments, exactions, etc.,
then the Director, after notice to the delinquent taxpayer, shall
withhold the amount of the delinquent taxes, together with penalties
and interest and other fees thereon, from the amount of the refund
or adjustment and apply the same to the amount owed.
(2)
When there is an overpayment of taxes, the Director shall provide
written notice to the taxpayer with the instructions that, unless
within 15 business days after the date of the notice, the taxpayer
delivers a written request for a refund voucher and delivery of the
refund, then the overpayment shall instead be automatically rolled
over and applied as a credit to the taxes owed in the next fiscal
year. If the taxpayer fails to affirmatively respond otherwise within
the 15 business day period, then the Director of Finance shall apply
the overpayment as a credit to the taxes owed in the next fiscal year.
(Ord. No. 394, July 1,
1981; Ord. No. 512, December 9, 1987; Ord. No. 1096, September 16, 2021)
Whenever a taxpayer makes a partial payment of a particular
assessment of taxes, the amount received by the Director shall first
be credited to interest, then to penalties, and then to principal.
(Ord. No. 394, July 1,
1981)
All persons willfully aiding, abetting or assisting, in any
manner whatsoever, any person to commit any act constituted a misdemeanor
by this Chapter, shall be deemed guilty of a misdemeanor.
(Ord. No. 394, July 1,
1981)
Any officer or employee of the Department of Finance, any person
duly authorized by the Director, or any police officer, on whom duties
are imposed under this Chapter, who willfully fails or refuses or
neglects to perform faithfully any duty or duties of him or her required
by this Chapter, shall be deemed guilty of a misdemeanor.
(Ord. No. 394, July 1,
1981)
Any person convicted of any misdemeanor under this Chapter,
for which no punishment is otherwise prescribed, shall be fined not
more than $500, or (if a natural person) imprisoned for not more than
one year, or both.
(Ord. No. 394, July 1,
1981)
