HRS §431:16-114
Tax exemption for the association
This section says the association does not have to pay any state or local fees or taxes, except property taxes on real estate or personal property. It is a narrow rule about taxes only.
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The statute, as written — Tax exemption
The association shall be exempt from payment of all fees and all taxes levied by this State or any of its subdivisions except taxes levied on real or personal property.
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