ROH §27-3.11
City must pay special tax when it buys a taxed parcel
Read the official text at honolulu.gov ↗When the city takes over a property that has a special tax, the city must use the money it pays for the property to cover the tax. If the city gets the property for free or through foreclosure, it must sell it and either pay the tax from the sale or make the buyer responsible for future taxes.
buyerscourtslandowners
The ordinance, as written (Honolulu County) — Special tax obligation for parcel acquired by city
A copy, taken August 22, 2026. The version published by Honolulu 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 city 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 city 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; or
(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.
Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.