§231-61 Tax liens; co-owners' rights. (a) If a cotenancy exists and within the period of a tax lien, all of the taxes, interest, penalties, and other additions to the tax, due and delinquent at the time of payment, are paid by a cotenant, the cotenant shall have a lien in an amount equal to the amount paid by the cotenant on the interest of any noncontributing cotenant upon recording in the bureau of conveyances, within ninety days after the cotenant's payment, a sworn notice setting forth the amount claimed, a brief description of the land affected by tax key or otherwise, sufficient to identify the land, the taxes paid and the name of the cotenant upon whose interest the lien is asserted. When a notice of the tax lien is recorded by a cotenant, the registrar shall cause the tax lien to be indexed in the general indexes of the bureau of conveyances. If the land affected is registered in the land court the notice shall also contain a reference to the number of the certificate of title of the land and shall be filed and registered in the office of the assistant registrar of the land court, and the registrar, in the registrar's capacity as assistant registrar of the land court, shall make a notation of the filing thereof on each land court certificate of title so specified.
The cotenant's lien shall have the same priority as the lien or liens of the State for the taxes paid by the cotenant, and may be enforced by an action in the nature of a suit in equity. The lien shall continue for three years after recording or registering, or until termination of the proceedings for enforcement thereof if such proceedings are begun and notice of the pendency thereof is recorded or filed and registered as provided by law, within the period.
(b) The director or the director's subordinate, in case of a state tax lien, and the creditor cotenant, in case of a cotenant's lien, at the expense of the debtor, upon payment of the amount of the lien, shall execute and deliver to the debtor a sworn satisfaction thereof, including a reference to the name of the person assessed or cotenant affected as shown in the original notice, the date of filing of the original notice, a description of the land involved, and the number of the certificate of title of the land if registered in the land court. When recorded in the bureau of conveyances or filed and registered in the office of the assistant registrar of the land court, in the case of a cotenant's lien, which contains the reference to the book and page of the original lien, the sworn satisfaction shall be entered in the general indexes of the bureau of conveyances, and if a notation of the original notice was made on any land court certificate of title the filing of the satisfaction shall also be noted on the certificate.
This section as to cotenancy shall apply, as well, in any case of ownership by more than one assessable person. [L 1989, c 14, pt of §1(1)]
Rules of Court
Filing liens, see RLC rule 62.
Structure Hawaii Revised Statutes
231-1.5 Confidentiality privileges relating to taxpayer communications.
231-1.6 Personnel security program; criminal history record checks.
231-3 Department, general duties and powers.
231-3.1 Consideration paid not indicative of fair market value.
231-3.6 Streamlined sales and use tax agreement compliance.
231-4 Assessing officers eligible to appointment as collecting officers and vice versa.
231-4.3 Investigators; appointment and powers.
231-4.5 Administrative rules officer; specialists; appointment and duties.
231-5 Deceased officers, duties of personal representatives, etc.
231-6 Oath, power to administer.
231-7 Audits, investigations, hearings, and subpoenas.
231-7.5 Expedited appeals and dispute resolution program.
231-8 Timely mailing treated as timely filing and paying.
231-8.5 Electronic filing of tax returns.
231-9 Tax collection; general duties, powers of director; dollar rounding.
231-9.3 Tax collection; mainland contractors working on federal construction projects.
231-9.4 Credit or debit card remittances.
231-9.5 Assessment of additional taxes of corporations or partnerships.
231-9.6 Fiduciaries, liability.
231-9.7 Informalities not to invalidate assessments, mistakes in names or notices, etc.
231-9.9 Filing and payment of taxes by electronic funds transfer.
231-10 Department; keep offices where.
231-10.6 Rules or administrative guidance.
231-10.7 Temporary rulemaking authority for regulation of tax matters.
231-11 Police to aid assessing or collecting officers.
231-13 Director; examination, investigation, and collection.
231-15.3 Signature presumed authentic.
231-15.4 Tax return preparers; preparer tax identification number required.
231-15.5 Disclosure by return preparers.
231-15.7 Returns by fiduciaries.
231-15.8 Time for performing certain acts postponed by reason of service in combat zone.
231-18 Tax and other officials permitted to inspect returns; reciprocal provisions.
231-19.3 Disclosure of letter rulings, et al.
231-20 Evidence, tax records as.
231-21 Due date on Saturday, Sunday, or holiday.
231-21.5 Effect of civil union.
231-23 Adjustments and refunds.
231-24 Jeopardy assessments, etc.
231-26 Extraterritorial enforcement of tax laws.
231-27 Partial payment of taxes.
231-28 Tax clearance before procuring liquor licenses.
231-29 Joinder of party defendant when State claims tax liens.
231-30 Unknown or nonresident delinquents; procedure to collect taxes from.
231-32 Records of delinquent taxes, uncollectible delinquent taxes.
231-33 Tax debt due the State; lien.
231-34 Attempt to evade or defeat tax.
231-35 Wilful failure to file return, supply information, or secure a license.
231-36 False and fraudulent statements; aiding and abetting.
231-36.4 Wilful failure to collect and pay over tax.
231-36.5 Understatement of taxpayer's liability by tax return preparer.
231-36.6 Substantial understatements or misstatements of amounts; penalty.
231-36.7 Promoting abusive tax shelters.
231-36.8 Erroneous claim for refund or credit.
231-37 Neglect of duty, etc., misdemeanor.
231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.
231-40.5 Statute of limitations; extension for substantial omissions.
231-41 Statute of limitation for criminal penalties.
231-55 Finalization of setoff; credit on debt.
231-56 Charges for setoff; credit to agency.
231-57 Apportionment of joint refunds.
231-57.5 Notification of address and social security number of debtor parent.
231-61 Tax liens; co-owners' rights.
231-62 Tax liens; foreclosure; property.
231-63 Tax liens; foreclosure without suit, notice.
231-64 Tax liens; registered land.
231-65 Tax liens; notice, form of.
231-66 Tax liens; postponement of sale, etc.
231-67 Tax liens; tax deed; redemption.
231-70 Disposition of surplus moneys.
231-81 Special enforcement section; created.
231-82 Special enforcement section; functions, powers, and duties.
231-83 Investigators and personnel, appointment and power.
231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure.
231-85 Identification of cash economy cases; retention of funds.
231-86 Violent interference with a tax official.
231-91 Citations for violations; deposits.
231-92 Cash-based businesses; injunction.
231-93 Cash-based business; defined.
231-94 Failure to produce license upon demand.
231-95 Failure to keep adequate books and records.
231-96 Failure to record transaction.
231-98 Tax avoidance price fixing.