MCC §3.75.360
County buying a taxed parcel: who pays the special tax
Read the official text at library.municode.com ↗When the County takes over a property that has a special tax, the seller must pay that tax from the sale or court award money. If the County gets the property through foreclosure or as a gift, the property is sold and the tax is paid from the sale or the new buyer takes over the tax.
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The ordinance, as written (Maui County) — Special tax obligation for parcel acquired by County
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.
A.
If a parcel subject to a special tax is acquired by the County through a negotiated
transaction or eminent domain proceeding, the conveyor shall pay the special tax out
of the purchase price or eminent domain award in an amount sufficient to pay the bond
principal and interest that would have been payable from the special tax on the parcel.
B.
If a parcel subject to a special tax is acquired by the County by foreclosure or gift
or devise, the parcel shall be sold as soon as practicable, and either:
1.
The special tax shall be paid from the sales price in an amount equaling the bond
principal and interest that would have been payable from the special tax on the parcel.
2.
The purchaser of the parcel shall take title subject to the lien of the special tax
and shall be required to pay the special taxes becoming due from and after the sale
date.
( 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.