MCC §3.75.320
How special taxes are collected and penalties for late payment
Read the official text at library.municode.com ↗This section explains how special taxes are collected by the county director. They can be paid monthly, every six months, or yearly. If you pay late, the same penalties as for improvement district assessments apply, and the director takes out administrative costs from what is collected.
landowners
The ordinance, as written (Maui County) — Special tax collection
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 collected by the director on a monthly, semiannual, or annual
basis. Except as otherwise provided by the council, the same penalties provided for
delinquent payment of improvement district assessments shall apply to special tax
delinquencies. The director shall deduct from special taxes collected the administrative
expenses incurred in collection.
( 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.