HRS §101-37
Paying taxes from court deposits
This section says how court money is used to pay taxes when there is a tax lien. The clerk must follow the court's orders and get the tax director's approval before paying out. Parties can ask the court to decide the correct tax amount, and the director must update the certificate afterward.
courts
The statute, as written — Payment of taxes out of deposit
The amount of the taxes, penalties, and interest so certified shall be paid to the tax official making the certificate by the clerk of the court from the moneys paid into court, and no clerk shall distribute any moneys so paid into court without the consent of the director of taxation or county finance director, as the case may be, unless the certificate has been furnished. The clerk shall apportion the tax lien among the parties entitled to receive the moneys so paid into court in accordance with the direction of the court. Any of the parties may petition the court for determination of the correct amount of taxes, making the appropriate director a party to the proceeding. Upon the conclusion of the proceeding the appropriate director shall make a new certificate in accordance with the final decision upon the matter, and showing additional penalties and interest, if any.
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