HCC §32-34
How the special tax rate is set and used
Read the official text at hawaiicounty.gov ↗This section says that a special tax can only be charged at the rate and in the way the original ordinance says, unless the council lowers the rate. The tax can only be collected as long as it is needed to pay off the debt or costs for the facilities.
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The ordinance, as written (Hawaiʻi County) — Levy of special tax as specified in ordinance
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.
Upon approval of a special tax under this chapter, the special tax may be levied only at the rate and may be apportioned only pursuant to the method specified in the ordinance of formation, except as provided in this chapter, and except that the council may levy the special tax at a rate lower than that specified in the ordinance. In addition, the special tax may be levied only so long as it is needed to pay the principal and interest on debt incurred in order to provide facilities under authority of this chapter, or so long as it is needed to pay the costs and incidental expenses of such facilities or debt. (1994, ord 94-77, sec 3.)32-34
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.