§ 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
§ 657D-42 Rights to public lands not forfeited; grazing lands
§ 657D-43 Income taxes; collection deferred; interest; statute of limitations

Terms Used In Hawaii Revised Statutes > Chapter 657D > Part V - Taxes and Public Lands

  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • 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.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.