§15-20-30 Improvement district 4. The
boundary of the assessment district, the assessment methods, the improvement
to be constructed, the cost, the portion of the cost to be borne by the
authority, the utility companies and the property owners, together with
the lands to be condemned and the rate of assessments, are set forth in
assessment report of plans and details for the permanent improvement of
the streets and utilities for improvement district 4 of the Kakaako community
development district. The Assessment Report dated February 1995 is
made a part of this subchapter. [Eff 10/13/94, am 6/12/95] (Auth:
HRS §§206E-4, 206E-6) (Imp: HRS §§206E-4, 206E-6)
§15-20-31 Definitions. As used in this
subchapter, the following words and terms shall have the following meanings
unless the context shall indicate another or different meaning or intent:
"Eleemosynary organization" means a society, association, or
corporation engaged in religious, charitable, educational, scientific,
literary, or other benevolent purposes, whose charter or other enabling
act contains a provision that, in the event of dissolution, the land owned
by such society, association, or corporation shall be distributed to another
society, association, or corporation engaged in religious, charitable,
educational, scientific, literary, or other benevolent purposes.
[Eff 10/13/94] (Auth: HRS §§206E-4, 206E-6) (Imp:
HRS §§206E-4, 206E-6)
§15-20-32 Public land or land exempt from taxation.
(a) Whenever any public land, except lands owned by the board of
water supply, or any land by law exempted from improvement assessments,
or any land exempted by law from payment of property taxes which land is
owned by an eleemosynary organization, is situated within any assessment
area and would, if privately owned or not exempt from such assessment,
be subject to assessment, the authority shall, nevertheless, without assessing
such public or exempted land for any part of the cost of such improvements,
pay toward such improvements the portion of the cost thereof which would
otherwise be assessable against the same in a lump sum or in such equal
installments and with such interest thereon as the authority shall determine.
In the event, however, any part of such exempt lands as described in this
section, except public lands, may be required for right-of-way or easement
purposes within such assessment areas the value thereof shall be chargeable
to the assessment area, and upon acquisition the owner shall be compensated
therefor in the following manner:
(1) Where the value of the part taken together with any severance damages
exceeds the portion of the cost of the improvements which would otherwise
be assessable against the exempt land, the authority shall pay the difference
to the owner;
(2) Where the value is less than the portion of the cost of improvements
which would otherwise be assessable against such exempt lands, the value
of the land shall be deducted therefrom and the authority shall pay the
balance of the assessment as provided herein.
(b) In the event all or a portion of the land exempted from assessments
as herein provided, other than public land, is sold or leased after the
establishment of an assessment area, the grantee or the lessor, as the
case may be, shall assume the payment of assessments from the date of such
sale or lease in the same manner as if the property had not been exempted
from assessments and as if assessments proportionable against the property
had been paid in installments to such date of sale or lease; and that all
payments received from such grantee or lessor, as the case may be, shall
be paid into the Hawaii community development revolving fund. Nothing
in this section shall be taken to prejudice any rights of the State to
reimbursement from the United States for assessments herein assumed by
the State, but the latter shall be subrogated to the rights of the authority
on such assessments so assumed.
(c) Whenever lands utilized by the public for roadway purposes
at the time an assessment area is established are thereafter sold or leased,
such land area shall be assessed at the same rates and methods as set forth
in the assessment report for properties within the assessment area, the
grantee or lessor, as the case may be, shall assume the payment of the
assessment from the date of such sale or lease as if the property had not
been exempted from assessments and as if assessments proportionable against
the property had been paid in installments to such date of sale or lease.
The authority shall not be required to adjust assessments against other
properties within the assessment area in the application of the provisions
of this subsection (c), and all payments received from such grantee or
lessor, as the case may be, shall be paid into the Hawaii community development
revolving fund. [Eff 10/13/94] (Auth: HRS §§206E-4,
206E-6) (Imp: HRS §§206E-4, 206E-6)
Subchapter 5 Improvement District 4
