HRS §231-4
Tax assessors can also work as tax collectors
This section says that people hired to assess taxes in the tax department can also be hired to collect taxes there, and the other way around. It just allows these job changes within the same department.
employees
The statute, as written — Assessing officers eligible to appointment as collecting officers and vice versa
Appointees to offices or positions in the department of taxation for the assessing of taxes shall be eligible for appointment to offices or positions in the department for the collection of taxes, and vice versa.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.