Hawaii Revised Statutes 171-27 – Taxes
Terms Used In Hawaii Revised Statutes 171-27
- Board: means the board of land and natural resources. See Hawaii Revised Statutes 171-1
- Holder of record having a security interest: is a person who is the owner or possessor of a security interest in any land covered in § 171-21 and who has filed with the bureau of conveyances of the State and with the department a copy of the interest. See Hawaii Revised Statutes 171-1
- Land: includes all interests therein and natural resources including water, minerals, and all such things connected with land, unless otherwise expressly provided. See Hawaii Revised Statutes 171-1
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Any provision to the contrary notwithstanding, leases and licenses issued by the board of land and natural resources and permits issued to permittees, who are holdover lessees or licensees, shall be subject to real property taxes which shall be assessed on a pro rata basis against the lessee, licensee or the permittee and the lessee’s, licensee’s or permittee’s successor in interest.
The board shall notify the lessee, licensee, or permittee and each holder of record having a security interest as provided in § 171-21 of any default in the payment of the taxes and upon failure to remedy the default within sixty days after receipt of notice of default, the board shall cancel and terminate the lease, license, or permit without prejudice to any other remedies the State may have against the lessee, licensee, or permittee.