Special tax lien on property and how it is enforced

A. The special tax levied on a parcel shall be a lien against the land and improvements of the parcel. The lien shall attach from the effective date of the ordinance levying the special tax and shall be extinguished when the special tax is fully paid or terminated. B. The lien of the special tax shall have priority over all other liens, except the lien of general real property taxes and the lien of assessments levied under section 46-80, Hawaiʻi Revised Statutes. The lien of the special tax shall be on a parity with the lien of general real property taxes and the lien of assessments levied under section 46-80, Hawaiʻi Revised Statutes, unless otherwise provided by law or ordinance. All liens of special taxes made pursuant to this chapter shall be on a parity without regard to when made or for what purpose. C. If any special tax is not paid when due, the director may, after not less than two months of delinquency, foreclose the lien of the special tax to collect the delinquent amount and any penalty, interest, and costs. Foreclosure shall be by way of advertisement and sale without suit, and shall be made by the director in the same manner, except as otherwise approved by the council, under the same conditions and penalties, and with the same effect as provided by general law for sales of real property pursuant to default in payment of property taxes. In any event, the director shall foreclose the lien before the end of the sixth year of a delinquency or as otherwise provided in related bond documents. ( Ord. No. 4947 , § 1, 2018)