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HRS §323F-23

Tax exemption for the corporation and regional boards

This section says the corporation and each regional system board do not have to pay county assessments or any state taxes. It is a narrow rule that only applies to these specific government-related entities.

state agencies

The statute, as written — Exemption from taxation

The corporation and each regional system board shall be exempt from paying any: (1) Assessments levied by any county; and (2) State taxes of any kind.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.