KCC §26-3.2

How special taxes are set and collected

Read the official text at ecode360.com ↗

This section explains how special taxes are created and charged. The county council sets the tax rate and method in a formation ordinance. The finance director figures out each landowner's yearly amount and can adjust it if needed. The tax can only pay for special improvements and related costs, and only for as long as needed.

landowners

The ordinance, as written (Kauaʻi County) — Special Tax Levy

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.

Special taxes shall be levied and apportioned by ordinance pursuant to the rate and method specified in the ordinance of formation. If such levy is provided therein, the ordinance of formation shall serve as the ordinance levying the special tax pursuant to this Section . The Director of Finance shall be delegated the authority to:Determine the annual amount due from each landowner subject to the special tax; andMake an adjustment to the annual amount due when required by the special tax base or formula in the applicable ordinance of formation.Special taxes shall only be used to pay for the costs of special improvements, debt service on bonds or debt issued to pay the costs, and incidental expenses permitted under this Chapter. Special taxes shall be levied only as long as needed to pay the costs, debt service, and incidental expenses.

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.