KCC §24-4.12
Buying land the county took for unpaid taxes
Read the official text at ecode360.com ↗This section explains how the county can sell land it bought at a tax sale. The buyer must pay a down payment and monthly installments. If the buyer misses a payment, they lose the land and all money paid. The land is sold with building rules and property taxes.
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The ordinance, as written (Kauaʻi County) — Sale of Land Bid in by Director of Finance at Sale
A copy, taken August 22, 2026. The version published by Kauaʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
Whenever any land has been bid in by the Director of Finance at any sale for default of the owner thereof, the Director of Finance in making such sale thereof as may by law be authorized, may sell the same upon the following terms and conditions:A down payment at the sale of twenty percent (20%) of the sale price;The balance payable in monthly installments of not less than one and one-third percent (1-1/3%) of the total sale price, plus interest at the prevailing rate established by the Council for payment of the unpaid balance of the property owner's share of the cost of assessments within an improvement created and established under Section 24-3.1;Failure for thirty (30) days to pay any installment due shall effect an entire forfeiture of the purchaser's right, title and interest in such land and in any payments previously made by him or her on account thereof;Such building restrictions as the Director of Finance may prescribe; andSuch land when sold shall be subject to real property taxes.
The County of Kauaʻi publishes this code through eCode360 and states that it is provided for information only and should not be considered the official version of the Code.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.