Haw. Code R. § 15-19-54 - Lien; new assessment

(a) All assessments made pursuant to this chapter shall be a lien until paid against each lot or parcel of land assessed from the date of receipt of notice declaring the assessment and shall have priority over all other liens except the lien of property taxes.

(b) In the event that a lot previously assessed is subsequently subdivided or subsequently consolidated with any other lot, whether or not the latter is within the assessment area, the authority, upon petition by the owners of the lots as may be subdivided or consolidated, or upon petition by the lessees of the lots as may be subdivided or consolidated who by the express terms of their leases are obligated to pay the kind of assessments covered by this chapter, may prorate the original assessment among the lots resultant from the subdivision, or consolidate the assessments upon the component lots and assess the consolidated lot therefor, by an appropriate amendment to the assessment roll; provided that prior to the introduction of the amendment to the assessment roll, the subdivider or consolidators shall deposit with the authority legal tender or a certified check in a sufficient amount to be used to cover the cost of making the allocation and to cover the assessment allocable to areas used or to be used for purposes that are public in nature, such as, but not limited to, roadways, parks, school sites, sewage treatment plant sites and reservoir sites, developed in connection with the subdivision or consolidation. The cost of making the reallocation of assessments, when determined by the authority, shall be paid into the revolving fund of the authority.

(c) The amount of assessment, allocable to areas used or to be used for purposes that are public in nature and developed in connection with the subdivision or consolidation, as approved by the authority, shall be credited to the appropriate fund. The amended assessments shall be a lien upon the subdivided or consolidated lots as of the date of the amended roll. The amendments shall be paid in installments equal in number to that remaining under the original assessment and at the same rates of assessments and interest.

(d) No delay, mistake, error, defect, or irregularity in any act or proceeding authorized by this chapter shall prejudice or invalidate any assessment; but the same may be remedied by subsequent or amended acts or proceedings and, when so remedied, the same shall take effect as of the date of the original act or proceedings. If in any court of competent jurisdiction any assessment made under this chapter is set aside for irregularity in the proceedings, the authority may, upon notice as required in making an original assessment, make a new assessment in accordance with the provisions of this chapter.

(e) Upon completion of the improvement or improvements and the payment of the cost thereof, the authority shall certify the actual cost of the improvement or improvements together with the amount of the assessments therefor.

Notes

Haw. Code R. § 15-19-54

[Eff 9/17/84] (Auth: HRS §§ 206E-4, 206E-6) (Imp: HRS §§ 206E-4, 206E-6)