§246-1 Property defined. "Property" or "real property" means and includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture which is erected on or affixed to such land, buildings, structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops. [L 1932 2d, c 40, pt of §1; RL 1935, pt of §1900; am L 1935, c 153, pt of §1; RL 1945, pt of §5101; am L 1945, c 79, pt of §1; RL 1955, §128-1; am L 1967, c 120, §1; HRS §246-1]
Attorney General Opinions
Section does not exclude from real property taxation those items enumerated and excluded from the definition of real property. Att. Gen. Op. 64-19.
Section: 246-1 246-2 246-3 246-4 246-5 246-6 246-7 246-8 246-9 246-10 246-11 246-12 246-12.1 246-12.2 246-12.3 NextLast modified: October 27, 2016