Any county council may provide for tax increment financing by approving a tax increment financing plan and adopting an ordinance establishing the tax increment district. The ordinance shall:

(1) Describe the boundaries of the tax increment district;

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Terms Used In Hawaii Revised Statutes 46-103

  • Community development plan: means a plan established pursuant to section 206E-5. See Hawaii Revised Statutes 46-102
  • Council: means the council of the county in which a tax increment district is situated. See Hawaii Revised Statutes 46-102
  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • district: means a contiguous or noncontiguous geographic area designated pursuant to § 46-103 by the county council for the purpose of tax increment financing. See Hawaii Revised Statutes 46-102
  • Redevelopment plan: means a plan as defined in § 53-1. See Hawaii Revised Statutes 46-102
  • Tax increment: means the amount of real property taxes levied for one year on the assessment increment. See Hawaii Revised Statutes 46-102
  • Tax increment financing plan: means the plan for tax increment financing for a tax increment district submitted to the county council. See Hawaii Revised Statutes 46-102
  • Tax increment fund: means a fund which shall be held by the director of finance or other fiduciary designated by the county council and into which all tax increments and other moneys pledged by the county for payment of tax increment bonds are paid, and all proceeds from the sale of tax increment bonds are deposited, and from which moneys are disbursed to pay project costs for the tax increment district or to satisfy claims of holders of tax increment bonds issued for the district. See Hawaii Revised Statutes 46-102
(2) Provide for the date of commencement of the tax increment district and date of termination of the district;
(3) Provide for the establishment of a tax increment fund for the district; and
(4) Provide for such other matters deemed to be pertinent and desirable for tax increment financing and not inconsistent with any relevant redevelopment plan, community development plan, high technology park plan, or telecommunication development plan.