ROH §27-3.2
How special taxes are set and used
Read the official text at honolulu.gov ↗This section says special taxes are collected according to the rules in the ordinance that created them. The budget director decides each landowner's yearly amount and can adjust it if the formula requires. The money can only pay for special improvements, related bond debt, and allowed expenses, and only until those are paid.
landowners
The ordinance, as written (Honolulu County) — Special tax levy
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.
Special taxes shall be levied and apportioned pursuant to the rate and method specified in the ordinance of formation. The director of budget and fiscal services shall be delegated the authority to:
(1) Determine the annual amount due from each landowner subject to the special tax; and
(2) Make an adjustment to the annual amount due when required by the special tax base or formula in the applicable ordinance of formation.
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.
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.