§246-51 Assessment of unreturned or omitted property; review; penalty. If, when returns are required under this chapter, any person refuses or neglects to make such returns, or declines to authenticate the accuracy thereof as provided in section 231-15, or omits any property from a return, the assessor shall make the assessment according to the best information available and shall add to the assessment or tax lists for the year or years during which it was not taxed, the property unreturned or omitted. Likewise, if for any other reason any real property has been omitted from the assessment lists for any year or years, the assessor shall add to the lists the omitted property. Notice of the action shall be given the owner, if known, within ten days after the assessment or addition, by mailing the same addressed to the owner at last known place of residence. Any owner desiring a review of the assessment or the addition may appeal to the board of review of the district in which the property is located by filing with the assessor a written notice thereof in the manner prescribed in section 232-15 at any time within thirty days after the date of mailing such notice, or may appeal to the tax appeal court by filing written notice of appeal with, and paying the necessary costs to, such court within the period and in the manner prescribed in section 232-15.
A penalty of ten per cent shall be added by the assessor to the amount of any assessment made by the assessor pursuant to this section, which penalty shall be and become a part of the assessment so made; but no such penalty shall be imposed where the failure to assess or tax the property was not due to the refusal or neglect of the owner to return the property or authenticate the accuracy of the owner's return.
For the purpose of determining the date of delinquency of taxes pursuant to assessments under this section, such taxes shall be deemed delinquent if not paid within thirty days after the date of mailing of notice of assessment, or if assessed for the current assessment year, within thirty days after the date of mailing the notice or on or before the next installment payment date, if any, for such taxes, whichever is later. [L 1932 2d, c 40, §32; RL 1935, §1927; am L 1939, c 208, §1; am L 1943, c 4, §3; RL 1945, §5164; RL 1955, §128-34; am L 1967, c 37, §1; HRS §246-51; gen ch 1985]
Case Notes
Cited: 34 H. 515, 531.
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