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MCC §3.48.155

How corporate or partnership property is assessed

Read the official text at library.municode.com ↗

This section says that property owned by a corporation or partnership is assessed in the name of that company, not in the names of the individual owners. It is a short rule about how the county lists property for tax purposes.

businesses

The ordinance, as written (Maui County) — Assessment of property—Corporations or copartnerships

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.

Property of a corporation or copartnership shall be assessed to it under its corporate or firm name. (Ord. 1076 § 3 (part), 1980: prior code § 6-1.50)
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.