Hawaii Revised Statutes 246-61 Same; Costs.

§246-61 Same; costs. The director of taxation by regulation may prescribe a schedule of costs, expenses, and charges and the manner in which they shall be apportioned between the various properties offered for sale and the time at which each cost, expense, or charge shall be deemed to accrue; and such costs, expenses, and charges shall be added to and become a part of the lien on the property for the last year involved in the sale or proposed sale, the tax for which is delinquent. Such costs, expenses, and charges may include provision for the making of and the securing of certificates of searches of any records to furnish information to be used in or in connection with the notice of sale or tax deed, or in any case where the director shall deem such advisable; provided that the tax collector shall not be required to make such searches or to cause them to be made except as provided by section 246-57 with respect to mortgages or other liens registered in the office of the assistant registrar of the land court. [L 1939, c 221, §7; am L 1941, c 255, §1; RL 1945, pt of §5168; RL 1955, §128-44; am L Sp 1959 2d, c 1, §16; HRS §246-61]

Case Notes

Cited: 39 H. 378, 381.

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Last modified: October 27, 2016