101-39 Effect of abandonment of eminent domain proceedings.

HI Rev Stat § 101-39 (2019) (N/A)
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§101-39 Effect of abandonment of eminent domain proceedings. If (1) possession is abandoned at any time prior to the entry of final order of condemnation, or (2) proceedings are abandoned or discontinued before reaching final judgment, or (3) the final judgment does not provide for the taking of the land for public use, or (4) the final order of condemnation is not entered within two years after final judgment, then:

(A) The amount of taxes remitted for the balance of the taxation period or year from and after the event enumerated in items (1), (2), (3), or (4) above shall be restored to the tax lists and tax rolls and shall be deemed delinquent if not paid within ten days after the mailing of notice and demand for payment; and

(B) If the property has not been assessed for taxes in any year by reason of such possession by the plaintiff the property shall be assessed for taxes in the manner provided for property omitted from taxation, and the taxes due on the property for the balance of the taxation period or year from and after the event enumerated in items (1), (2), (3), or (4) above shall be placed on the tax lists and tax rolls and collected as in the case of property omitted from taxation. [L 1939, c 211, pt of §3; RL 1945, pt of §320; RL 1955, §8-37; HRS §101-39]