MCC §14.50.010
Property assessment liens and their priority
Read the official text at library.municode.com ↗This section makes unpaid property assessments a legal claim (lien) on the property. The lien starts when the assessment ordinance is published and ends when paid or one year after the last payment is due, whichever comes first. It ranks ahead of most other liens except property taxes and other public liens.
landowners
The ordinance, as written (Maui County) — Assessment lien
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.
All assessments levied pursuant to this article shall be liens upon the lots or parcels
assessed, respectively, from the date of the publication of the enacted ordinance
levying the assessments until paid, or until one year following the date for payment
of the last installment upon unpaid assessments, whichever is sooner, and shall have
priority over all other liens except the lien of property taxes and liens for other
public purposes. The lien of assessments levied pursuant to this article shall be
on a parity with the lien of property taxes and liens for other public purposes. As
between liens of assessments made pursuant to this article, the earlier liens shall
be superior to the later liens. All persons shall have constructive notice of such
liens from the date of the publication.
(Ord. 801 § 1 (part), 1974: prior code § 25-7.1)
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.