ROH §27-3.9
Special tax notice to land owners
Read the official text at honolulu.gov ↗After a special tax is created, the city must mail a notice to every affected landowner within 30 days. The notice explains the tax amount, rate, how it's split, and the due date. Missing the notice doesn't cancel the tax or delay payment.
landownersstate agencies
The ordinance, as written (Honolulu County) — Special tax notice to owners of land
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.
Within 30 days after the effective date of the ordinance of formation levying a special tax, the director of budget and fiscal services shall notify all owners of parcels of land subject to the special tax. Notices shall be sent by certified mail or registered mail with request for return receipt. Each of the notices shall set forth the amount of the special tax levied, the rate and method of apportionment of the special tax, and the date when the special tax is due. Failure to give or receive such notice to or by any landowner shall not affect the validity of the special tax nor entitle the landowner to an extension of time within which to pay the special tax.
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.