How the County forecloses on property for unpaid taxes

A. Upon enforcement or foreclosure by the government in any manner whatsoever, of any such real property tax lien, all taxes of whatsoever nature and howsoever accruing due at the time of the foreclosure sale from the taxpayer against whose property such tax lien is so enforced or foreclosed shall be satisfied as far as possible out of the proceeds of the sale remaining after payment of the costs and expenses of the enforcement and foreclosure including the government's attorneys' fees and a title search, if any, the amount of subsisting real property tax liens, and the amount of any recorded liens against the property, in the order of their priority. B. The liens may be enforced by action of the director in the circuit court of the second circuit, and the proceedings had before the circuit court shall be conducted in the same manner and form as ordinary foreclosure proceedings as provided for in chapter 634 of the Hawaiʻi Revised Statutes. If the owners or claimants of the property against which a lien is sought to be foreclosed are at the time out of the County or cannot be served within the County, or if the owners are unknown, and the fact shall be made to appear by affidavit to the satisfaction of the court, and it shall in like manner appear prima facie that a cause of action exists against such owners or claimants or against the property described in the complaint, or that such owners or claimants are necessary or proper parties to the action, the director may request the court that service be made in the manner provided by sections 634-23 to 634-29 of the Hawaiʻi Revised Statutes. C. In any such case, it shall not be necessary to obtain judgment and have execution issued and returned unsatisfied, before proceeding to foreclose the lien for taxes in the manner herein provided. (Ord. 2403 § 1, 1995; Ord. 1076 § 3 (part), 1980: prior code § 6-1.37 (part))