HCC §19-19
Tax records can be used as proof in court
Read the official text at hawaiicounty.gov ↗This section says that official tax records made by the director can be used as evidence in court. These records prove that a tax was assessed, how much is owed, that it is late, and that all legal steps were followed. This applies unless the tax law says something different.
courts
The ordinance, as written (Hawaiʻi County) — Evidence, tax records as
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
In respect of any tax imposed or assessed under this chapter, the administration of which is within the scope of the director’s duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of payments and amounts unpaid prepared by or under the authority of the director, or copies thereof, shall be prima facie proof of the assessment of the property or person assessed, the amount due and unpaid, and the delinquency in payment and that all requirements of law in relation thereto have been complied with.
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.