How the county levies a special tax in a community facilities district

(a) At any time after the adoption of the ordinance of formation, the council may levy and assess any special tax within the territory of the district as specified in the ordinance of formation adopted pursuant to subsection (a) of section 32-29 or in a separate special tax ordinance if such levy is not provided for in the ordinance of formation. (b) Upon levy of the special tax, the director shall forthwith notify the several landowners and lessees of which the director is aware by certified mail of the amount of the special tax to be assessed on the respective parcel, of any formula by which the special tax may be changed, and of the date when the special tax becomes payable. Failure to give or receive such notice to or by any landowner or lessee shall in no way affect the validity of the levy of special tax under this chapter nor entitle the landowner or lessee to an extension of time within which to pay the special tax. (c) All special taxes levied pursuant to this chapter shall be a lien against each lot or parcel of land subject to the special tax from the date of adoption of the ordinance levying the special tax until fully paid, or until the expiration of the special tax, in each case as provided in the ordinance, and shall have priority over all other liens except the lien of general real property taxes and the lien of assessments levied under section 46-80, Hawai‘i Revised Statutes, as amended. The lien of the special tax levied and assessed pursuant to this chapter shall be on a parity with the lien of general property taxes and the lien of assessments levied under section 46-80, Hawai‘i Revised Statutes, as amended, except to the extent the law or assessment ordinance provides that the lien of assessments levied under section 46-80 shall be subordinate to the lien of general real property taxes. All liens of special taxes made pursuant to this chapter shall be on a parity without regard to when made or for what purpose. No delay, mistake, error, defect or irregularity in any act or proceeding authorized by this chapter shall prejudice or invalidate any special tax or related lien; but the same may be remedied by subsequent or amended acts or proceedings and, when so remedied, the same shall take effect as of the original act or proceeding. If in any court of competent jurisdiction any special tax levied under this chapter is set aside for irregularity in the proceedings, the council may, upon notice and hearing or by petition as required in establishing an original district pursuant to this chapter, make a new levy and assessment of a special tax in accordance with the provisions of this chapter. SPECIAL IMPROVEMENT FINANCING BY COMMUNITY FACILITIES DISTRICTS § 32-32 (d) Within fifteen days after the levy and assessment by ordinance of any special tax pursuant to this chapter, the director shall file a notice of special tax authorization with the bureau of conveyances or land court. The notice of special tax authorization shall be in substantially the following form: NOTICE OF SPECIAL TAX AUTHORIZATION Pursuant to the requirements of section 32-32, Hawai‘i County Code, the undersigned Clerk of the Council of the County of Hawai‘i, State of Hawai‘i, hereby gives notice that the Council of the County of Hawai‘i, State of Hawai‘i is authorized to annually levy and assess a special tax for the purpose of: (as applicable) (1) Paying principal and interest on bonds, the proceeds of which are being used to finance (briefly describe facilities financed), and incidental expenses; (2) Providing (briefly describe facilities financed without bonds). The special tax is authorized to be imposed within Hawai‘i County Community Facilities District No.___ which has been officially formed. The rate and method of apportionment of the authorized special tax is as follows: (here insert verbatim description of the rate and method of apportionment from the ordinance of formation of the district). The special tax is a lien on the property upon which it is levied. Reference is made to the (amended) boundary map of the community facilities district on file with the Clerk of the Council of the County of Hawai‘i, which map is the final boundary map of the community facilities district. For further information contact (here provide name, address, and telephone number of the appropriate office, officer, department, or bureau of the County). (e) From the date of filing pursuant to subsection (d), all persons are deemed to have notice of the contents of the notice of special tax authorization. (1994, ord 94-77, sec 3.)32-32 Article 3. Changes in Term of District, Authorized Facilities and Special Taxes.