MCC §14.38.040
Waiver of exemption for improvement districts
Read the official text at library.municode.com ↗This section says that certain nonprofit groups (religious, charitable, educational, etc.) that own tax-exempt land lose that exemption for improvement district assessments if they file or join a petition for the district. Their land is then assessed like other property, and the county or state does not pay their share.
businesseslandowners
The ordinance, as written (Maui County) — Waiver of exemption
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
Notwithstanding sections 14.38.020 and 14.38.030 or any other law to the contrary, any society, association or corporation engaged
in religious, charitable, educational, scientific, literary, or other benevolent purposes
whose land is exempt by law from assessment for improvements may file or join others
in filing a petition for an improvement district and shall, by such filing or adjoining
to file, be deemed to have waived exemption from assessment for improvements, and
its lands within the improvement district shall be assessed for improvements without
contribution from the county or the state.
(Ord. 801 § 1 (part), 1974: prior code § 25-1.5.2)
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.