(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)