REPORT TITLE:
Real Property Tax Liens


DESCRIPTION:
Subordinates special taxes assessed for community facilities
district to general real property tax liens.

 
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                                            1550        
HOUSE OF REPRESENTATIVES                H.B. NO.           
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE PRIORITY OF THE REAL PROPERTY TAX LIEN.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  The purpose of this Act is to provide for the
 
 2 paramount priority of real property tax liens over that of the
 
 3 community facilities district lien and any other assessment lien.
 
 4      SECTION 2.  Section 46-80.1, Hawaii Revised Statutes, is
 
 5 amended by amending subsection (b) to read as follows:
 
 6      "(b)  There is no requirement that the special tax imposed
 
 7 by ordinance pursuant to this section be fixed in an amount or
 
 8 apportioned on the basis of special benefit to be conveyed on
 
 9 property by the special improvement, or that the special
 
10 improvement convey a special benefit on any property in the
 
11 district.  It shall be sufficient that the governing body of the
 
12 county determines that the property to be subject to the special
 
13 tax is improved or benefited by the special improvement in a
 
14 general manner or in any other manner.  The special improvement
 
15 may also benefit property outside the district.  The special
 
16 taxes assessed pursuant to this section shall be a lien upon the
 
17 property assessed.  The lien shall have priority over all other
 
18 liens except the lien of general real property taxes and the lien
 
19 of assessments levied under [section] sections 46-80[.] and
 

 
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Page 2                                         1550        
                                     H.B. NO.           
                                                        
                                                        

 
 1 46-   .  The lien of special taxes assessed pursuant to this
 
 2 section shall be subordinate to the lien of general real property
 
 3 taxes and on a parity with [the lien of general real property
 
 4 taxes and] the lien of assessments levied under [section]
 
 5 sections 46-80[, except to the extent the law or assessment
 
 6 ordinance provides that the lien of assessments levied under
 
 7 section 46-80 shall be subordinate to the lien of general real
 
 8 property taxes.] and 46-   ."
 
 9      SECTION 3.  Statutory material to be repealed is bracketed.
 
10 New statutory material is underscored.
 
11      SECTION 4.  This Act shall take effect upon its approval.
 
12 
 
13                           INTRODUCED BY:  _______________________
 

 
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