MCC §3.48.210
Fiduciaries Must Pay Property Taxes from Held Assets
Read the official text at library.municode.com ↗People managing someone else's property, like executors or guardians, must handle property tax duties for that property. They can use the property's money to pay taxes and are not personally responsible for the taxes. They can also get repaid by the person who receives the property.
guardianspersonal representativestrustees
The ordinance, as written (Maui County) — Liability of fiduciaries
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.
Every personal representative, trustee, guardian, or other fiduciary shall be answerable
as such for the performance of all such acts, matters, or things as are required to
be done by this chapter in respect to the assessment of the real property he represents
in his fiduciary capacity, and he shall be liable as such fiduciary for the payment
of taxes thereon up to the amount of the available property held by him in such capacity,
but he shall not be personally liable. He may retain, out of the money or other property
which he may hold or which may come to him in his fiduciary capacity, so much as may
be necessary to pay the taxes or to recoup himself for the payment thereof, or he
may recover the amount thereof paid by him from the beneficiary to whom the property
shall have been distributed.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.51)
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.