HRS §431:16-215
Tax exemptions for associations
This section says that an association does not have to pay most state or local fees and taxes. The only tax it must still pay is the tax on real property it owns.
condominium associations
The statute, as written — Tax exemptions
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 property.
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