Any tax which is delinquent under this chapter may be collected:

(1) By action in the name of the director of taxation or any collector or assistant collector of taxes, in assumpsit, with or without attachment of the real or personal property of the person liable, and it shall be unnecessary, in order to secure the issuance of the writ of attachment, for the officer bringing the action to file any affidavit, other than the usual sworn complaint in ordinary assumpsit actions where no attachment is sought, with a prayer for the writ. In all such actions the several district judges shall have concurrent jurisdiction with the circuit courts, irrespective of the amount claimed.

Terms Used In Hawaii Revised Statutes 238-11

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Personal property: All property that is not real property.
  • Property: means tangible personal property, intangible property, and prepaid telephone calling services but does not include:

    (1) Newspapers or other periodical publications purchased on the subscription plan, issued at stated intervals as frequently as four times a year, and of the class admitted to the United States mails as second class matter under the laws and regulations governing the postal service on January 1, 1965;

    (2) Securities as defined in title 15 United States Code § 78c or similar laws of jurisdictions outside the United States;

    (3) Commodities for future delivery and other agreements, options, and rights as defined in title 7 United States Code § 2 that are permitted to be traded on a board of trade designated by the Commodities Futures Trading Commission under the Commodity Exchange Act;

    (4) Evidence of indebtedness;

    (5) Interest in land; or

    (6) Dividends as defined by chapter 235. See Hawaii Revised Statutes 238-1

  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
(2) By distraint in the manner provided by section property and rights to property” class=”unlinked-ref” datatype=”S” sessionyear=”2019″ statecd=”HI”>231-25.