KCC §26-4.4
When the Finance Director Can Suggest Changing a Special Tax
Read the official text at ecode360.com ↗This section says when the Finance Director can suggest changing how a special tax is charged in a district. The change must still collect enough to cover the district's debt and expenses. The Council reviews and can approve the change.
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The ordinance, as written (Kauaʻi County) — Director of Finance's Recommendation to Change Rate or Method of Apportionment of an Existing Special Tax
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.
The Director of Finance may recommend to the Council a change to the rate or method of apportionment of an existing special tax for a district when:Annual special taxes from the district are in excess of one hundred and ten percent (110%) of the annual debt service and reserve requirements for and incidental expenses of the district; andExcess of annual special taxes is projected to continue in each year until expiration of the term of district.The recommended change shall result in a rate or method of apportionment which reduces the annual special taxes from the district to an amount not less than one hundred and ten percent (110%) of the annual debt service and reserve requirements for, and incidental expenses of, the district.The recommendation shall be accompanied by a justification and proposed ordinance of consideration.The Council shall review and may approve the ordinance of consideration in accordance with this Article.
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.