MCC §3.48.160
Assessing property when the owner is unknown
Read the official text at library.municode.com ↗This section says how the county lists property for taxes when the owner is unknown or not on the official title record. It allows the property to be taxed under "unknown owners" and can be seized for unpaid taxes.
everyone
The ordinance, as written (Maui County) — Assessment of property—Unknown owners
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.
The taxable property of persons unknown, or some of whom are unknown, shall be assessed
to unknown owners, or to named persons and unknown owners, as the case may be. The
taxable property of persons not having record title thereto on January 1st, preceding
the tax year for which the assessment is made, may be assessed to unknown owners,
or to named persons and unknown owners, as the case may be. Such property may be levied
upon for unpaid taxes.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.52)
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.