HRS §101-39
What happens to taxes when eminent domain is abandoned
If the government stops taking your land before the process is complete, you may owe property taxes again. The taxes that were forgiven for the rest of the year are put back on the tax bill. You must pay them within 10 days of getting a notice, or they become delinquent.
landowners
The statute, as written — 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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.