HRS §171-27
Taxes on leases, licenses, and permits
This section says that certain leases, licenses, and permits from the Board of Land and Natural Resources are subject to real property taxes. The person holding the lease, license, or permit must pay these taxes. If they don't pay, the Board can cancel the lease, license, or permit after giving notice.
tenants
The statute, as written — Taxes
Any provision to the contrary notwithstanding, leases and licenses issued by the board of land and natural resources and permits issued to permittees, who are holdover lessees or licensees, shall be subject to real property taxes which shall be assessed on a pro rata basis against the lessee, licensee or the permittee and the lessee's, licensee's or permittee's successor in interest. The board shall notify the lessee, licensee, or permittee and each holder of record having a security interest as provided in section 171-21 of any default in the payment of the taxes and upon failure to remedy the default within sixty days after receipt of notice of default, the board shall cancel and terminate the lease, license, or permit without prejudice to any other remedies the State may have against the lessee, licensee, or permittee.
Sections this one refers to
§171-21 What happens to lenders when a land lease is in default
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