Hawaii Revised Statutes 246-8 Assessment of Property of Unknown Owners.

§246-8 Assessment of property of unknown owners. The taxable property of persons unknown, or some of whom are unknown, shall be assessed to "unknown owners", or to named persons and "unknown owners", as the case may be. The taxable property of persons not having record title thereto on January 1, preceding the tax year for which the assessment is made, or some of whom did not have record title thereto on January 1, preceding the tax year for which the assessment is made, may be assessed to "unknown owners", or to named persons and "unknown owners", as the case may be. Such property may be levied upon for unpaid taxes. [L 1932 2d, c 40, §24; RL 1935, §1926; am L 1939, c 221, §4; RL 1945, §5144; RL 1955, §128-7; am L 1967, c 255, §§4, 30, 46; HRS §246-8; am L 1969, c 170, §4; am L 1975, c 157, §4]

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Last modified: October 27, 2016