KCC §5A-5.8
Tax Deed as Evidence
Read the official text at ecode360.com ↗This section says a tax deed is official proof of certain facts about a property tax sale. It covers what the deed proves, like proper assessment, unpaid taxes, and a lawful auction. It does not create new rules for property owners.
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The ordinance, as written (Kauaʻi County) — Tax Deed as Evidence
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 tax deed referred to in Sec. 5A-5.6 is prima facie evidence that:The property described by the deed was duly assessed for taxes in the years stated in the deed and to the persons therein named.The property described by the deed was subject on the date of the sale to a lien or liens for real property taxes, penalties, and interest in the amount stated in the deed, for the tax years therein stated, and that the taxes, penalties, and interest were due and unpaid on the date of sale.Costs, expenses, and charges due or incurred on account of the taxes, liens, and sale had accrued at the date of the sale in the amount stated in the deed.The person who executed the deed was the proper officer.At a proper time and place the property was sold at public auction as prescribed by law, and by the proper officer.The sale was made upon full compliance with Sections 5A-5.2 through 5A-5.7 and all laws relating thereto, and after giving notice as required by law.The grantee named in the deed was the person entitled to receive the conveyance.
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.