§246-47 Tax rolls; tax bills. The tax collector shall prepare tax rolls for the tax collector's district from the district assessment lists provided for by section 246-44, showing thereon, in each case, names and addresses of the assessed and amount of taxes which shall be not less than $7 as provided for in section 248-2(f).
Each tax collector shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by section 246-48, to all known persons assessed for real property taxes in the tax collector's district for such year, respectively, tax bills demanding payment of taxes due from each of them respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on the person's part to receive, or failure on the part of the tax collector so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at the person's last known address or place of residence. Whenever any bill covers taxes for any real property owned, jointly or as tenants in common or otherwise, by more than one person, the bill shall be sent to each known co-owner but shall demand the full amount of the taxes due upon such real property. [L 1932 2d, c 40, pt of §61; RL 1935, pt of §1959; RL 1945, §5161; RL 1955, §128-31; am L Sp 1959 1st, c 28, §20; am L 1961, c 162, §2; am L 1964, c 7, §2 and c 25, §2; am L 1967, c 37, §1; HRS §246-47; am L 1973, c 113, §2; am L 1974, c 132, §2; am L 1977, c 139, §6; gen ch 1985]
Section 248-2(f) referred to in text is repealed.Section: Previous 246-40 246-41 246-42 246-43 246-44 246-45 246-46 246-47 246-48 246-49 246-50 246-51 246-52 246-53 246-54 Next
Last modified: October 27, 2016