KCC §5A-1.17
Tax Records as Evidence
Read the official text at ecode360.com ↗This section says that official tax records kept by the County Director of Finance can be used in court as proof of a tax assessment, the amount owed, and that the tax is late. It applies to taxes the Director manages, unless the tax law says otherwise.
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The ordinance, as written (Kauaʻi County) — Evidence, Tax Records As
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.
In respect of any tax imposed or assessed under this Chapter, the administration of which is within the scope of the Director's duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of payments and amounts unpaid prepared by or under the authority of the Director, or copies thereof, shall be prima facie proof of the assessment of the property or person assessed, the amount due and unpaid, and the delinquency in payment, and that all requirements of law in relation thereto have been complied with.
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.