HRS §46-74.1
Religious and charitable groups can be exempt from improvement fees
This section says that land owned by a religious, charitable, educational, scientific, literary, or other benevolent group may be exempt from paying for local improvement projects, if the group's charter says that if the group dissolves, its land must go to another similar group. The exemption only applies if other rules are met.
landowners
The statute, as written — Exemption from improvement assessments.] Subject to sections 67-8 and 46-74.2, any land exempted by law from payment of property taxes which land is owned by a society, association, or corporation eng
aged in religious, charitable, educational, scientific, literary, or other benevolent purposes, whose charter or other enabling act contains a provision that, in the event of dissolution, the land owned by such society, association, or corporation shall be distributed to another society, association, or corporation engaged in religious, charitable, educational, scientific, literary, or other benevolent purposes shall be exempt from assessments to pay for the cost of any improvements included in any improvement district.
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