Hawaii Revised Statutes 238-11 – Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges
Any tax which is delinquent under this chapter may be collected:
Terms Used In Hawaii Revised Statutes 238-11
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Personal property: All property that is not real property.
- Property: means tangible personal property, intangible property, and prepaid telephone calling services but does not include:
(1) Newspapers or other periodical publications purchased on the subscription plan, issued at stated intervals as frequently as four times a year, and of the class admitted to the United States mails as second class matter under the laws and regulations governing the postal service on January 1, 1965;
(2) Securities as defined in title 15 United States Code § 78c or similar laws of jurisdictions outside the United States;
(3) Commodities for future delivery and other agreements, options, and rights as defined in title 7 United States Code § 2 that are permitted to be traded on a board of trade designated by the Commodities Futures Trading Commission under the Commodity Exchange Act;
(4) Evidence of indebtedness;
(5) Interest in land; or
(6) Dividends as defined by chapter 235. See Hawaii Revised Statutes 238-1
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.