KCC §5A-7.5

How property is taxed when the owner is unknown

Read the official text at ecode360.com ↗

This section says that if the county doesn't know who owns a piece of taxable property, it can list the owner as "unknown owners" on the tax records. If someone didn't have the official title by October 1st before the tax year, the county can also list them as unknown. The property can still be taxed and sold to pay unpaid taxes.

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The ordinance, as written (Kauaʻi County) — Assessment of Property of Unknown Owners

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 taxable property of persons unknown, or some of whom are unknown, shall be assessed to "unknown owners," or to named persons and "unknown owners," as the case may be. The taxable property of persons not having record title thereto on October 1st preceding the tax year for which the assessment is made, or some of whom did not have record title thereto on October 1st preceding the tax year for which the assessment is made, may be assessed to "unknown owners," or to named persons and "unknown owners," as the case may be. Such property may be levied upon for unpaid taxes.

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.