Hawaii Revised Statutes 174-19 – Administration of project; acreage assessments; liens
Terms Used In Hawaii Revised Statutes 174-19
- Acreage assessments: means any levy imposed pursuant to this chapter on the land within a project and any amount charged to the State or to the Hawaiian homes commission for the purpose of acquiring, establishing, or maintaining land or water facilities. See Hawaii Revised Statutes 174-2
- Board: means the board of land and natural resources. See Hawaii Revised Statutes 174-2
- Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
- Land occupier: means the owner or in the case of leased land, the lessee of lands lying within a project organized or to be organized under this chapter. See Hawaii Revised Statutes 174-2
- Lien: A claim against real or personal property in satisfaction of a debt.
- Project: means an area, contiguous or noncontiguous, established under this chapter within which water is supplied to the State or the Hawaiian homes commission for the development and opening of lands or to land occupiers. See Hawaii Revised Statutes 174-2
- Water tolls: means any charges established by the board for water supplied by it to the State, the Hawaiian homes commission, and land occupiers. See Hawaii Revised Statutes 174-2
All projects established pursuant to this chapter shall be administered by the board of land and natural resources. In making the final determination to establish a project, the board shall determine the proportion of acreage assessments to be borne by the land within the project. The board shall determine and certify to the director of taxation on or before March 31 of each year (1) the amount of acreage assessments necessary in that calendar year for acquisition, construction, and maintenance of facilities for each project, and (2) the acreage of each land occupier within the project.
Upon the certification the director of taxation or the director’s properly authorized deputies or other assistants, shall determine the acreage assessment to be levied against the property of each land occupier by determining the amount of acreage assessments to be borne by the land within the project according to the proportion previously certified to the director by the board. The acreage assessments shall be collected by the director of taxation in the same manner as state taxes. Except in the case of public lands and lands designated as “available lands” under the Hawaiian Homes Commission Act, 1920, acreage assessments shall be a paramount lien against the entire tract, including improvements, of the land occupier of which the assessed land, or both, of the land occupier included within the projects forms a part. The lien may be foreclosed in the same manner as liens for state taxes and in accordance with sections 231-61 to 231-68. In case of the foreclosure of any homestead land pursuant to such sections the foreclosure sale shall be subject to chapter 171. In the case of public lands and lands designated as “available lands” under the Hawaiian Homes Commission Act, 1920, acreage assessments shall not constitute a lien on the property involved and notice of any delinquent acreage assessment shall be served upon the board of land and natural resources or the Hawaiian homes commission, as the case may be, for payment.
Acreage assessments shall be deemed revenues within the meaning of part III of chapter 39 and shall be used for the payment of the principal and interest of any revenue bonds issued hereunder.
Water tolls fixed by the board for each project under this chapter shall be collected by the board under such reasonable rules and procedures as it may establish and may modify from time to time.
All water tolls, acreage assessments, and receipts from properties sold by way of foreclosure for failure to pay acreage assessments shall be realizations of the board.