KCC §5A-7.3

How corporate or partnership property is assessed

Read the official text at ecode360.com ↗

This section says that property owned by a corporation or partnership is assessed (valued for taxes) under the name of that business, not under the names of the owners.

businesses

The ordinance, as written (Kauaʻi County) — Assessment of Property of Corporations or Copartnerships

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.

Property of a corporation or copartnership shall be assessed to it under its corporate or firm name.

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.