KCC §26-1.16

What happens to special tax when the county takes property

Read the official text at ecode360.com ↗

If the county or another public entity buys property that has a special tax, the tax must be paid from the money paid for the property. If the county gets the property through foreclosure, gift, or inheritance, the property must be sold, and the tax is paid from the sale or the buyer takes the property with the tax still owed.

buyerscountieslandowners

The ordinance, as written (Kauaʻi County) — Property Acquired by the County or Other Public Entity

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.

If property subject to a special tax levied pursuant to this Chapter is acquired by the County (or, to the extent permitted by law, any other public entity) through a negotiated transaction or eminent domain proceedings, the obligation to pay the special tax shall be payable out of the purchase price, rental payments or eminent domain award, as the case may be, in an amount sufficient to pay or provide for the payment of the principal and interest on any bonds issued under this Chapter that would have been payable from the special tax.If property subject to a special tax levied pursuant to this Chapter is acquired by the County by foreclosure or similar proceeding or by gift or devise, unless otherwise paid or provided for, the property shall be sold as soon as practicable, and either (1) the obligations to pay the special tax shall be payable from the sales price in an amount sufficient to pay or provide for the payment of the principal and interest on any bonds issued under this Chapter that would have been payable from the special tax, or (2) the purchaser of the property shall take title subject to the lien of the special tax and shall be required to pay the special taxes becoming due from and after the sale date.

Read the official text at ecode360.com ↗as published Jan 1, 2026our copy taken Aug 22, 2026

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.