REPORT TITLE:
Counties; Ad Valorem Taxes


DESCRIPTION:
Authorizes counties to impose, levy, assess, and collect a
vehicle ad valorem tax.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        2929
HOUSE OF REPRESENTATIVES                H.B. NO.           
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO TAXATION. 


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

 1      SECTION 1.  Chapter 249, Hawaii Revised Statutes, is amended
 
 2 by adding a new section to be appropriately designated and to
 
 3 read as follows:
 
 4      "249-     County vehicle ad valorem tax.  Notwithstanding
 
 5 anything to the contrary in this chapter, each county is
 
 6 authorized to impose, levy, assess, collect, and otherwise
 
 7 administer a tax based on the market value of all vehicles
 
 8 located in the county, which tax shall be established by county
 
 9 ordinance, and to establish other fees and charges relating to
 
10 the registration and operation of vehicles in the county as the
 
11 county deems appropriate.  The provisions of this chapter
 
12 relating to the exemptions from the county vehicle weight tax
 
13 currently specified in this chapter shall be applied in
 
14 implementing a county vehicle ad valorem tax to the extent
 
15 applicable.  Each county may modify the provisions of this
 
16 chapter as necessary to implement a county vehicle ad valorem
 
17 tax; provided that the state vehicle registration fee and state
 
18 vehicle weight tax imposed by this chapter shall continue to be
 
19 imposed, levied, assessed, collected, and otherwise administered
 

 
Page 2                                                     2929
                                     H.B. NO.           
                                                        
                                                        

 
 1 as provided in sections 249-31, 249-33, and 249-34."
 
 2      SECTION 2.  New statutory material is underscored.
 
 3      SECTION 3.  This Act shall take effect upon its approval.
 
 4 
 
 5                       INTRODUCED BY:  ___________________________