MCC §3.48.310
Each lot or parcel must be assessed separately
Read the official text at library.municode.com ↗When land is divided into lots or parcels according to law, each one must be assessed on its own. This means the county values each lot separately for tax purposes.
landowners
The ordinance, as written (Maui County) — Assessment of lots and parcels
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.
Whenever land has been divided into lots or parcels as provided by law, each lot or
parcel must be separately assessed.
( Ord. No. 5020 , § 1, 2019; Ord. 1285 § 5, 1982: Ord. 1076 § 3 (part), 1980: prior code § 6-1.53
(e))
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.