KCC §26-3.1
How special taxes are divided among properties
Read the official text at ecode360.com ↗This section explains that special taxes for improvements do not have to be based on how much a specific property benefits. The tax can be based on many reasonable factors, and the Council's decision on how to divide it is final.
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The ordinance, as written (Kauaʻi County) — Special Tax Apportionment
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.
There is no requirement that the special tax levied pursuant to this Chapter be fixed in amount or apportioned on the basis of special benefit to a parcel of land in the district or that the special improvement financed convey a special benefit to the parcel. The only requirement is that the special improvements benefit the parcel in a general manner.A special tax levied pursuant to this Chapter may be based on benefit received by a parcel, the cost of making a special improvement available to a parcel, the stage or type of development or use of a parcel, the happening of one (1) or more specified events related to the development or improvement of all or certain parcels, or any other reasonable basis or formula as determined by the Council. Any determination of the reasonableness of any special tax or the rate or method of the apportionment thereof by the Council shall be final and conclusive.
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.