HCC §19-7
Tax director's duty to collect all taxes
Read the official text at hawaiicounty.gov ↗The tax director must collect all taxes listed in this chapter and is personally responsible for the full amount unless they explain under oath why they could not collect it or are released from that duty under another section. The county lawyer must help the director collect these taxes.
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The ordinance, as written (Hawaiʻi County) — Tax collection; general duties, powers of director
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 director shall collect all taxes under this chapter according to the assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the director shall under oath account for the noncollection of the same, or if the director shall be released from accountability as provided in section 19-9. The corporation counsel shall assist the director in the collection of all taxes under this chapter.
Published by the County of Hawaiʻi Office of the County Clerk.
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