Special Tax Lien on Property

The special tax levied on a parcel shall be a lien against the land and improvements of the parcel. The lien shall attach from the effective date of the ordinance levying the special tax pursuant to Section 26-3.2 and shall be extinguished when the special tax is fully paid or terminated.The lien of the special tax shall have priority over all other liens, except the lien of general real property taxes and the lien of assessments levied under HRS Section 46-80. The lien of the special tax shall be subordinate to the lien of general real property taxes and the lien of assessments levied under HRS Section 46-80, unless the ordinance adopting the lien provides that such lien shall be on a parity with the lien of general real property taxes and lien of assessments levied under HRS Section 46-80. All liens of special taxes made pursuant to this Chapter shall be on a parity without regard to when made or for what purpose, unless otherwise expressly specified by ordinance.If any special tax is not paid when due, the Director of Finance may, after not less than two (2) months of delinquency, foreclose the lien of the special tax in order to collect the delinquent amount and any penalty, interest, and costs. Foreclosure shall be by way of advertisement and sale without suit, and shall be made by the Director of Finance in the same manner, except as otherwise approved by the Council, under the same conditions and penalties, and with the same effect as provided by general law for sales of real property pursuant to default in payment of property taxes.In any event, the Department of Finance shall foreclose the lien before the end of the sixth year of a delinquency.