ROH §27-3.7
How special taxes are collected and penalties for late payment
Read the official text at honolulu.gov ↗The budget director collects special taxes monthly, twice a year, or yearly. If you pay late, the same late fees that apply to improvement district assessments apply. The director takes out the cost of collecting these taxes.
landowners
The ordinance, as written (Honolulu County) — Special tax collection
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 collected by the director of budget and fiscal services 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 of budget and fiscal services shall deduct from special taxes collected the administrative expenses incurred in collection.
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.