HRS §101-38
Certifying when the government takes possession of your land
When the state or county takes possession of land in an eminent domain case, the government must give a written certificate of the possession date to the tax office if anyone involved asks for it. The tax office can then adjust or refund taxes as allowed by another law.
countieslandownersstate agencies
The statute, as written — Further certificate of possession
In the event possession of any land which is the subject of eminent domain proceedings commenced for the acquisition of the fee simple estate in such lands is obtained by the State or any county, whether or not any moneys are paid into court at the time, the plaintiff or its attorney upon the request of any interested person shall certify the date of the possession to the director of taxation or county finance director, as the case may be, and upon receipt of the certificate the appropriate director or appropriate state or comparable county tax collector and other tax official may remit the taxes in the manner provided in section 101-36.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.