KCC §5A-3.5

Reassessing property when the owner was wrong

Read the official text at ecode360.com ↗

If property was taxed to someone who didn't own it on the October 1st before the tax year, the county can reassess it. If the original tax bill was invalid or didn't create a proper tax lien and taxes weren't fully paid, the county must reassess it as omitted property.

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The ordinance, as written (Kauaʻi County) — Reassessments

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.

Any property assessed to a person or persons who did not have the record title upon October 1st preceding the tax year in which the assessment is made, may be, and in any case where the attempted assessment of property is void or so defective as to create no real property tax lien on the property and the taxes have not been fully collected, the property shall be assessed as omitted property in the manner provided by Sec. 5A-3.4.

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.