KCC §26-3.10

Notice of special tax before selling or leasing land

Read the official text at ecode360.com ↗

Before you sell or lease land that has a special tax lien, you must give the buyer or tenant a written notice about the tax and lien. The buyer or tenant must sign the notice, and you must file it with the Finance Director. The county must record certain ordinances about the tax.

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The ordinance, as written (Kauaʻi County) — Special Tax Notice to Prospective Buyer or Lessee of Parcel of Land

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.

Before entering into an agreement to sell or lease of a parcel of land subject to a special tax levy and lien, the parcel owner shall provide the prospective buyer or lessee written notice of the existence of the special tax levy and the lien. A copy of the form of notice, signed by the actual buyer or lessee, shall be promptly filed with the Director of Finance. Each ordinance of formation, ordinance of consideration, ordinance of early termination, and ordinance of annexation adopted by the Council pursuant to this Chapter shall be recorded with the Bureau of Conveyances or the Land Court, whichever the case may be, promptly after the effective date of the applicable ordinance.

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.