MCC §3.75.270
How special taxes are set and used
Read the official text at library.municode.com ↗This section explains how special taxes for improvements are charged and used. The county director sets each landowner's annual amount based on the formation ordinance. The money can only pay for the improvements, related bond debt, and allowed expenses, and only for as long as needed.
landowners
The ordinance, as written (Maui County) — Special tax levy
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.
Special taxes shall be levied and apportioned pursuant to the rate and method specified
in the ordinance of formation. The director shall be delegated the authority to:
1.
Determine the annual amount due from each landowner subject to the special tax.
2.
Make an adjustment to the annual amount due when required by the special tax base
or formula in the applicable ordinance of formation or as required by bond documents.
Special taxes shall only be used to pay for the costs of special improvements, debt
service on bonds issued to pay the costs, and incidental expenses permitted under
this chapter. Special taxes shall be levied only as long as needed to pay the costs,
debt service, and incidental expenses.
( Ord. No. 4947 , § 1, 2018)
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.