MCC §3.48.600
Appeals for people who owe someone else's tax
Read the official text at library.municode.com ↗If you are required by contract to pay a tax that was assessed against someone else, you can appeal that tax in your own name, just like the person it was assessed against. The person the tax was actually assessed against can also appear and be heard in the appeal.
everyone
The ordinance, as written (Maui County) — Persons under contractual obligations
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 any person is under a contractual obligation to pay a tax assessed against
another, the person shall have the same rights of appeal to the boards of review and
tax appeal court and the supreme court, in his own name, as if the tax were assessed
against him. The person against whom the tax is assessed shall also have a right to
appear and be heard on any such application or appeal.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.92)
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.