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MCC §3.48.170

Reassessments

Read the official text at library.municode.com ↗

This section says when property was taxed to the wrong person, or the tax was too flawed to create a legal tax lien and wasn't fully paid, the county must reassess it as omitted property using the process in another section. It only covers this narrow reassessment situation.

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The ordinance, as written (Maui County) — Reassessments

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.

Any property assessed to a person or persons who did not have the record title upon January 1st preceding the tax year in which the assessment was made, may be, and in any case where the attempted assessment of property is void or so defective as to create no real property tax lien on the property and the taxes have not been fully collected, the property shall be assessed as omitted property in the manner provided in section 3.48.035 . (Ord. 1076 § 3 (part), 1980: prior code § 6-1.34)
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.