MCC §3.48.145
Small mistakes won't make a tax assessment invalid
Read the official text at library.municode.com ↗This section says that minor errors or delays in the tax assessment process won't make the tax bill invalid. If the county published the required notice, a wrong or missing owner name won't cancel the assessment. It also protects the assessment if the required personal or mailed notice wasn't given.
landowners
The ordinance, as written (Maui County) — Validity of assessments
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.
No assessment or act relating to the assessment or collection of taxes under this
chapter shall be illegal or invalidate such assessment, levy, or collection on account
of mere informality, nor because the same was not completed within the time required
by law, nor, if the notice by publication provided for by section 3.48.130 has been given, on account of a mistake in the name of the owner or supposed owner
of the property assessed, or failure to name the owner, or failure to give the notice
of assessment by personal delivery or mail provided for by section 3.48.130 .
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.29)
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.