HRS §231-69
What a tax deed proves in court
This section says a tax deed is strong evidence in court of certain facts about a property sale for unpaid state taxes. It lists what the deed proves, like the amount owed and that the sale followed the law. It does not create new rules or penalties.
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The statute, as written — Tax deed as evidence
The tax deed referred to in section 231-67 is prima facie evidence that: (1) The property described by the deed on the date of the sale was subject to a lien or liens for state taxes, penalties, and interest in the amount stated in the deed, for the tax years therein stated, and that the state taxes, penalties, and interest were due and unpaid on the date of sale; (2) Costs, expenses, and charges due or incurred on account of the state taxes, liens, and sale had accrued at the date of the sale in the amount stated in the deed; (3) The person who executed the deed was the proper officer; (4) At a proper time and place the property was sold at public auction as prescribed by law, and by the proper officer; (5) The sale was made upon full compliance with sections 231-63 to 231-68 and all laws relating thereto, and after giving notice as required by law; and (6) The grantee named in the deed was the person entitled to receive the conveyance.
Sections this one refers to
§231-63 Tax lien property sales without a lawsuit
§231-67 Tax deed and right to buy back the property
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.