Wherever used in this Chapter:
"Director"
shall mean the Director of Finance of the County of Kaua'i or the authorized subordinate of the Director.
"Native forest land"
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.
"Owner,"
for purposes of assigning a real property tax rate classification under Section 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),
(a) 
may include:
(1) 
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
(2) 
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.
(b) 
provided that, for purposes of this definition:
(1) 
"Family member" means a person who is related by blood, adoption, marriage, or as a step relative, as another person's:
(A) 
Spouse;
(B) 
Child or descendant of a child;
(C) 
Sibling or descendant of a sibling;
(D) 
Parent or ancestor of a parent;
(E) 
Sibling of the person's parent; or
(F) 
Siblings-in-law, parents-in-law, or other in-law relationships similar to those listed in (B)-(E).
(2) 
A trust may be considered an owner where a settlor, trustee, or beneficiary is a "family member" as defined in Subsection (b)(1).
(3) 
A corporation, limited liability company, partnership, or other business entity shall not be considered an owner.
(4) 
Use of this definition of owner requires re-application every three years.
(5) 
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.
(6) 
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.
"Plan manager"
shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.
"Property" or "real property"
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.
"Time share interest"
shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.
"Time share plan"
shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.
"Time share unit"
shall have the meaning ascribed to it in Section 514E-1, Haw. Rev. Stat., as amended.
"Time share unit owner"
means any person who owns a time share interest.
"Unusable or unsuitable for any agricultural use"
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, 2022; Ord. No. 1146, February 24, 2023; Ord. No. 1150, July 31, 2023; Ord. No. 1157, May 20, 2024)
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) 
Settlements and Compromises. The Director may settle any real property tax appeal, regardless of the disputed amount, whether filed with the Board of Review or any court of law, including the Tax Appeal Court. If a property owner disputes the amount of taxes owed, but has not filed an appeal, the Director may compromise the dispute, provided that the Director shall obtain Council approval for any compromise resulting in a tax refund exceeding five thousand dollars ($5,000) for a single tax year on an individual parcel. For purposes of this subsection, "Compromise" pertains to disputes where no formal appeal has been filed, and taxes are partially or fully waived. The Director may waive any amount of interest and penalties pursuant to Section 5A-1.2(m) without Council approval.
(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; Ord. No. 1168, January 31, 2025)
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)