Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1905-05-05
BY AUTHORITY
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Section 1880 Sessions The said shall hold sittngs
between June and June 90 both inclusive year. in
each judicial circuit in which the property situated
value of which appeal have been taken such
the presiding officers thereof may appoint and may adjourn
from time to time may be necessary
SECTION H. Section 1859 of the Revised Laws of Hawaii
Is hereby amended read follows:
Secton 1852 Deputy assessors lists In each year
before July each deputy shall make copies of the
assessment of the district which shall be signed and
by him One of such copies shall be filed with the of
the division Such list shall (subcct to any changes made by
any court having urisdcon) be the list in accordance with
which taxes shall be collected No changes in additions
such assessments shall thereafter be made add thereto
property taxes that have been omitted therefom."
SECTION 49, Section 1868 of the Revised Laws of Hawaii
is hereby amended to read follows:
Section 1868. When taxes payable. All poll, road and
school taxes shall be due and payable and after January
in each year.
Specific taxes and all property shall be due and payable
on and after January 3lst, in each year."
SECTION A. Section 1864 of the Revised Laws of Hawaii
is hereby amended to read follows
"Secon 1864 Delinquency, personal, specific and prop
ery taxes All personal taxes remaining unpaid after March
81 of each shall thereby and hereupon become delinquent
All specific remaining unpaid after May Is Of each year
shall thereby and theeupon become delinquent All real and
personal property specific taxes-remaning I'M
paid May 10 of each year shall thereby and hereupon be-
delinquent onehalf the due And the bal
Of such real and personal property remaining
paid November shall thereby thereupou
become delinquent"
SECTION 15 Section 1865 of the Revised Laws Hawaii
is hereby amended to read as follows:
Secon 1866. Penalty and interest penalty of 10 per
cent shall be added by the the of all den.
quent personal and property which penalty shall be and
become of such tax and shall be collected part of such
tax Any delinquent tax and penalty remaining unpaid fifteen
days after the date of delinquency shall bear interest from the
date of the expiration of said fifteen days the of per
cent until paid which interest shall be and become
part of such and shall be collected part of such
No taxpayer shall be exempt from delinquent penalties
by having made appeal his assessments but
delinquent penalty shall attach the the actual
in dispute until such appeal shall be finally decided The
amount in dispute being the exemption claimed the differ
ence between the amount returned by the taxpayer and the
amount assessed
All personal and property delinquent
ing unpaid thirty days after the passage of this Act shall bear
interest from the date of the expiration of said thirty days.
the of said delinquent and penalty the of
per per until paid which interest shall be
become of such tax and shall be collected of such
tax"
SECTION Section 1866 of the Revised Laws of Hawaii
is hereby amended to read as follows:
"Secton 1885, Tax Liens Every tax due upon property
shall be prior lien the property assessed and every
due upon upon real property assessed to others
than the of the real property shall also be prior lien
upon the improvements which several liens shall attach of
January 81 in each and shall continue for five
years.
Said liens may be enforced and forecoed upon the petition
of the the circuit judge Chambers in the judi
ca circuit in which said property lies held and ursdic
ton hereby conferred upon said circuit judges Chambers
to hear and determine all proceedings brought instituted to
enforce and foreose such ens and the proceedings had
before said circuit judge chambers shall be conducted in the
and form ordinary foreclosure proceedings
For the purpose of forecosng and enforcing any lien
upon this econ tax has the effect of judgment against
person every sectloh
and effect of execution duly levied against the property of
the delinquent returned unsatsied.
SECTION H. Section 1867 of the Revised Laws of Hawaii
is hereby amended to read as follows:
"Section 1867 Public notice. time place of collection Each
his deputy shall January 81 and November
49, both inclusive of each year, for the convenience of pay
attend at certain times places each district for the col
lection of taxes
Public notice of the time times place places Of such at
tendance and the object thereof shall be given by advertisement
in weekly newspaper newspapers, and by posting notice
Such notice shall also contain statement that all brake sulky
oxcar automobile bicycle wagon wagonee hearse omnibus
dray and carriage and oneha Of all property
not paid by May will be delinquent and subject penalty
of ten per additional and if paid Is days after den
quen interest from the date of expiration of said fifteen days
shall be added at the rate of per per such
and penalty and that the remaining portion of the prop
ery due and paid by November b will be delinquent
and subject in like per cent penalty and ten