HCC §19-44
What a tax deed proves in court
Read the official text at hawaiicounty.gov ↗This section says a tax deed is strong evidence in court of certain facts about the property sale. It lists what the deed is presumed to prove, like that taxes were owed and the sale was done properly. This helps the buyer and others rely on the deed.
buyerscourtshomebuyerslandowners
The ordinance, as written (Hawaiʻi County) — Tax deed as evidence
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.
The tax deed referred to in section 19-42 is prima facie evidence that: (1) The property described by the deed was duly assessed or taxed in the years stated in the deed and to the persons therein named; (2) The property described by the deed was subject on the date of the sale to a lien or liens for real property taxes, penalties, and interest in the amount stated in the deed, for the tax years therein stated, and that the taxes, penalties, and interest were due and unpaid on the date of sale; (3) Costs, expenses, and charges due or incurred on account of the taxes, liens, and sale had accrued at the date of the sale in the amount stated in the deed; (4) The person who executed the deed was the proper officer; (5) At a proper time and place the property was sold at public auction as prescribed by law, and by the proper officer; (6) The sale was made upon full compliance with sections 19-38 to 19-43 and all laws relating thereto, and after giving notice as required by law; and (7) The grantee named in the deed was the person entitled to receive the conveyance. REAL PROPERTY TAXES § 19-45
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.