MCC §3.48.280
Tax deed as proof of a valid tax sale
Read the official text at library.municode.com ↗This section says that a tax deed is accepted as strong proof in court that the tax sale was done correctly. It lists the facts the deed proves, like proper assessment, unpaid taxes, and a lawful auction. This helps the new owner show they have valid title.
courtshomebuyerslandowners
The ordinance, as written (Maui County) — Tax deed as evidence
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 tax deed referred to in section 3.48.270 is prima facie evidence that:
A.
The property described by the deed was duly assessed for taxes in the years stated
in the deed and to the persons therein named;
B.
The property described by the deed was subject on the date of the sale to a lien or
liens for real property taxes, penalties, and interest in the amount stated in the
deed, for the tax years therein stated, and that the taxes, penalties, and interest
were due and unpaid on the date of sale;
C.
Costs, expenses, and charges due or incurred on account of the taxes, liens, and sale
had accrued at the date of the sale in the amount stated in the deed;
D.
The person who executed the deed was the proper officer;
E.
At a proper time and place the property was sold at public auction as prescribed by
law, and by the proper officer;
F.
The sale was made upon full compliance with sections 3.48.250 through 3.48.275 and all laws relating thereto, and after giving notice as required by law;
G.
The grantee named in the deed was the person entitled to receive the conveyance.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.44)
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.