Hawaii Revised Statutes 657D-41 – Taxes respecting personalty, money, credits, or realty; sale of property to enforce collection; redemption of property sold; penalty for nonpayment; notice of rights to beneficiaries of section
(a) This section applies to any general or special unpaid taxes or assessments, that fall due prior to or during the period of military service, on personal property, money, or credits, or real property owned and occupied for dwelling, professional, business, or agricultural purposes by persons in military service or the person‘s dependents at the commencement of the period of military service and still so occupied by the person’s dependents or employees. This section does not apply to taxes on income.
Court: includes any court of competent jurisdiction of the State of Hawaii, whether or not a court of record. See Hawaii Revised Statutes 657D-1
Lien: A claim against real or personal property in satisfaction of a debt.
Military service: means service on state active duty in any of the state military forces or full time National Guard duty. See Hawaii Revised Statutes 657D-1
Period of military service: means the period beginning on the date on which the person enters state active duty or full time National Guard duty and ending on the date of the person's release from state active duty or full time National Guard duty or the person's death while on state active duty or full time National Guard duty. See Hawaii Revised Statutes 657D-1
Person: when used with reference to the holder of any right alleged to exist against a person in military service or against a person secondarily liable under such right, includes individuals, partnerships, corporations, and any other forms of business association. See Hawaii Revised Statutes 657D-1
Personal property: All property that is not real property.
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) No sale of any property in subsection (a) shall be made to enforce the collection of any state or county tax or assessment, and no proceeding or action for that purpose shall commence, except upon leave of court granted upon application made by the state department of taxation or appropriate county agency. The court, unless in its opinion the ability of the person in military service to pay the taxes or assessments is not materially affected by reason of military service, may stay the proceedings or the sale for a period of not more than sixty days after the termination of the period of military service of the person.(c) When by law the property may be sold or forfeited to enforce the collection of the tax or assessment, the person in military service shall have the right to redeem or commence an action to redeem the property, at any time not later than sixty days after the termination of military service, but in no case later than sixty days after the date if this chapter is repealed; provided this shall not shorten any period provided by any other state or county law providing for that redemption.(d) Whenever under this chapter any tax or assessment is not required to be paid when due, the tax or assessment due and unpaid shall bear interest until paid at the rate of six per cent a year, and no other penalty or interest shall be incurred by reason of the nonpayment. Any lien for the unpaid taxes or assessment shall also include the interest thereon.
