(a)
Whenever
any real property is acquired for public purposes by the United States,
the State or the County, and whenever any government lease or other
tenancy shall terminate, the Director is authorized to remit the taxes
due thereof for the balance of the taxation period or year from and
after the date of acquisition of the property, or the termination
of the government lease or other tenancy, as the case may be.
(b)
In
case the State or the County takes possession of real property which
is the subject of eminent domain proceedings commenced for the acquisition
of the fee simple estate in such land by the State or such county,
taxes are authorized to be remitted as provided in Sections 101-35
to 101-39, H.R.S., subject to Section 101-39(1).
(c)
In
case the owner of real property grants to the State or any county
thereof a right of entry with respect to such real property and the
State or county enters into possession under the authority of the
right of entry with intention to acquire the fee simple estate therein
and to devote the real property to public use, the State or such county
shall certify to the Director the date upon which it took possession,
and upon receipt of the certificate the Director is authorized to
remit the real property tax on the parcel of land or portion of a
parcel of land so coming into the possession of the State or the County
for the balance of the taxation period which is subsequent to the
date of possession.
(d)
In
case the United States takes possession of real property which is
the subject of eminent domain proceedings commenced for the acquisition
of the fee simple estate in such land, taxes are authorized to be
remitted for the balance of the taxation period or year after such
taking, as provided in this Subsection. The remission shall be allowed
conditionally upon the presentation to the Director, of a written
notice and agreement, signed by the person, or one or more of the
persons, owning the land, stating the date of such taking of possession
by the United States, and agreeing that out of the first funds received
by such owner or owners from such condemnation there shall be paid
sufficient monies to discharge the lien for any real property taxes
existing upon the land prorated up to and including the date of such
taking possession of the property; provided that the notice may be
accompanied by payment of the prorated amount of taxes in lieu of
such agreement. Section 101-39, H.R.S., is hereby made applicable
to such land and the owner or owners thereof and to the conditional
remission authorized by this paragraph. It is further provided that
in the event the prorated taxes up to the time of such taking possession
shall not be paid by the owner or by one or more of the owners of
the land within 10 days after receipt by such owner or owners of the
compensation for the condemnation, or within such additional time
as shall be allowed by the Director, then the conditional remission
of taxes shall be void, and such owner or owners shall be liable for
all taxes, penalties, and interest which would have accrued had no
such conditional remission been allowed.
(Ord. No. 394, July 1,
1981)
In any case of the damage or destruction of real property as
the result of a tidal wave, earthquake, or volcanic eruption, or as
the result of floodwaters overflowing the banks or walls of a river
or stream, the Director is authorized to remit taxes due on such property,
to the extent and in the manner hereinafter set forth:
(a)
The
Director shall determine whether the property was wholly destroyed,
or was partially destroyed or damaged, and in the latter event shall
determine what percentage of the value of the whole property was destroyed
or otherwise lost by reason of the disaster.
(b)
If
the property was wholly destroyed, the amount remitted shall be such
portion of the total tax on the property for the tax year in which
such destruction occurred as shall constitute the portion of the tax
year remaining after such destruction.
(c)
If the property was partially destroyed or was damaged, the percentage of the value destroyed or otherwise lost, determined as provided in Subsection (a) of this Section, shall be applied to the total tax on the property, and of the amount of tax so determined there shall be remitted such portion as shall constitute the portion of the tax year remaining after such partial destruction or damage.
(d)
Application
for a remission of taxes pursuant to this Section shall be filed with
the Director on or before June 30th of the tax year involved, or within
60 days after the occurrence of the disaster, whichever is the later.
Any amount of taxes authorized to be remitted by this Section, which
has been paid, shall be refunded upon proper application therefor
out of real property tax collections.
(Ord. No. 394, July 1,
1981)
