MCC §3.48.065
Tax records can be used as evidence in court
Read the official text at library.municode.com ↗This section says that official tax records kept by the county tax director can be used as evidence in court. These records are accepted as proof that a tax was assessed, the amount owed, and that it is late. This applies unless the tax law says otherwise.
courtsstate agencies
The ordinance, as written (Maui County) — Tax records as evidence
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.
In respect of any tax imposed or assessed under this chapter, the administration of
which is within the scope of the director's duties and except as otherwise specifically
provided in the law imposing the tax, the notices of assessments, records of assessments,
and lists or other records of payments and amounts unpaid prepared by or under the
authority of the director, or copies thereof, shall be prima facie proof of the assessment
of the property or person assessed, the amount due and unpaid, and the delinquency
in payment and that all requirements of law in relation thereto have been complied
with.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.18)
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.