All assessments levied pursuant to this article shall be liens upon the lots or parcels assessed, respectively, from the date of the publication of the enacted ordinance levying the assessments until paid, or until one year following the date for payment of the last installment upon unpaid assessments, whichever is sooner, and shall have priority over all other liens except the lien of property taxes and liens for other public purposes. The lien of assessments levied pursuant to this article shall be on a parity with the lien of property taxes and liens for other public purposes. As between liens of assessments made pursuant to this article, the earlier liens shall be superior to the later liens. All persons shall have constructive notice of such liens from the date of the publication. (Ord. 801 § 1 (part), 1974: prior code § 25-7.1)

Upon enactment of the ordinance levying assessments, the director of finance shall forthwith record with the Bureau of Conveyances of the state a notice of the lien of the assessments levied by such ordinance. The notice shall conform to the requirements for documents to be recorded with the Bureau of Conveyances, as provided in Chapter 502 of the Hawaii Revised Statutes, and shall be in substantially the following form:

Pursuant to the requirements of the Improvement District Ordinance of the County of Maui, State of Hawaii, the undersigned Director of Finance of said County hereby gives notice that pursuant to said Improvement District Ordinance and Ordinance No.__________, adopted by the Council of said County on the _____ day of __________, l9_____, special assessments were levied relating to the following described real property situate within Improvement District No.__________, County of Maui, State of Hawaii;

(The real property within the improvement district may be described by a description of the exterior boundaries thereof, or by reference to any map or maps recorded with the Bureau of Conveyances, or by a map of the improvement district attached to the notice and made a part thereof).

Notice is further given that on (the date of the publication of the enacted assessment ordinance) the several assessments on the lots and parcels within said Improvement District became a lien thereon, respectively. Such liens, unless sooner discharged, shall continue until (the date one year following the date for payment of the last installment upon unpaid assessments).

Reference is made to the assessment map and assessment roll filed in the Office of the Clerk of said County.

Dated:_______________

_________________________

Director of Finance

County of Maui, State of Hawaii

(Ord. 801 § 1 (part), 1974: prior code § 25-7.1.1)

Upon payment in full of any assessment and payment by the owner or lessee of the property upon which such assessment was a lien of the amount of the fee for recording same, the director of finance shall record with the Bureau of Conveyances of the state a certificate of payment of such assessment. The certificate shall conform to the requirements for documents to be recorded with the Bureau of Conveyances and shall be in substantially the following form:

The undersigned Director of Finance of the County of Maui, State of Hawaii, does hereby certify that payment in full has been received upon the special assessment levied on the following described real property, to wit:

By reason of such payment the lien of said assessment on said property, notice of which was recorded in Book _____ at page _____, Bureau of Conveyances, State of Hawaii, has been discharged.

Dated:_______________

_________________________

Director of Finance

County of Maui, State of Hawaii

(Ord. 801 § 1 (part), 1974: prior code § 25-7.1.2)

Upon enactment of the ordinance levying assessments, the director of finance shall forthwith publish notice of assessment once in a daily newspaper of general circulation in the county, and notify the several owners and lessees of the lands assessed, by certified mail, of the amounts assessed on their respective properties, of the date when the place where such assessments are payable, and of the provisions of Section 14.50.070. Such mailed notices shall be addressed to the owners and lessees of the lands as same are set forth in the approved assessment report at the addresses set forth in the report. (Ord. 801 § 1 (part), 1974: prior code § 25-7.2)

The failure to mail any such notification to any owner of lands assessed or the failure of any such owner to receive any such notification shall not affect the validity of the assessments on the lands of such owners. (Ord. 801 § 1 (part), 1974: prior code § 25-7.2.1)

Assessments shall be due and payable within thirty days after the date of publication of the enacted assessment ordinance. (Ord. 801 § 1 (part), 1974: prior code § 25-7.3)

All or any portion of any assessment, at the election of the owner of the land assessed, may be paid in installments with interest as provided in this chapter. Failure to pay the whole of any assessment within the period of thirty days, as provided in Section 14.50.060, shall be conclusively considered and held an election on the part of all persons interested in such assessment, whether under disability or otherwise, to pay the unpaid balance of the assessment in installments. (Ord. 801 § 1 (part), 1974: prior code § 25-7.4)

Immediately after the thirty-day period specified in Section 14.50.060, the director of finance shall prepare and file with the county clerk a certificate as to the total amount paid on assessments within the period and the total amount remaining unpaid thereon. (Ord. 801 § 1 (part), 1974: prior code § 25-7.4.1)

The unpaid assessments shall be payable in not less than five nor more than twenty annual installments, the number of which shall correspond to the number of annual series of bonds to be issued. A proportionate amount of each unpaid assessment shall be payable in each year preceding the date of maturity of each of the several annual series of bonds to be issued, sufficient to pay the bonds when due. Interest shall be payable annually on the portions of the assessment remaining unpaid from time to time at a rate not exceeding eight percent per year. The date on which such annual installments of principal and interest shall commence shall be as provided in the ordinance levying the assessments; provided, that unless a reserve fund is established pursuant to Section 14.52.070 in which there will be an amount sufficient to pay the first semiannual interest payment on the bonds, then the date as fixed in the ordinance shall be no later than seven months preceding the date of maturity of the first series of the bonds. (Ord. 801 § 1 (part), 1974: prior code § 25-7.5)

Interest on all unpaid assessments shall begin to run from the date of the publication of the enacted assessment ordinance, and shall be computed at the rate or rates specified in the bonds secured by such assessments. Such interest for each year shall be computed and collected up to the next succeeding date of maturity of the bonds, no deduction being made by reason of the installment being due or paid prior to such date in such year. (Ord. 801 § 1 (part), 1974: prior code § 25-7.5.1)

The director of finance may add to each annual installment on unpaid assessments an amount not exceeding one-fourth of one percent of the amount of the installment, both principal and interest, to cover the expenses of collection; provided that the council may increase such percentage up to a maximum of one percent if and to the extent the council determines from data presented by the director of finance that an increased percentage is necessary to cover said collection expenses. Such percentage when collected shall belong to the county. (Ord. 801 § 1 (part), 1974: prior code § 25-7.5.2)

The director of finance shall prepare and keep a record in his office showing the several installments of principal and interest on the unpaid assessments which are to be collected in each year during the term of the bonds, and the annual collection charges, if any. The director of finance shall, on request, give a certificate in writing to any person making request for same, showing in the certificate the balance due on any individual unpaid assessment, with the due date of the installment payments, the number of such installment payments and the amount of the next succeeding installment payment, together with any requested particulars with respect to interest, penalties, or the amount required to pay the remaining installments in advance. (Ord. 801 § 1 (part), 1974: prior code § 25-7.5.3)

The owner of any lot or parcel subject to unpaid assessment installments which are not delinquent may, at any time after the thirty-day period specified in Section 14.50.060, pay the entire unpaid principal, provided the total of the following sums are also paid therewith:

A. An amount to be fixed by the director of finance for publishing notice calling bonds;

B. Interest on the unpaid principal to the interest due date on the bonds next succeeding forty-five days after the date of advance payment, plus interest for an additional six months on any portion of the unpaid principal which is not evenly divisible by one thousand dollars;

C. The premium required to be paid on advance payment of installments, if any, as specified in the resolution adopted by the council pursuant to Section 14.42.050. (Ord. 801 § 1 (part), 1974: prior code § 25-7.5.4)

The director of finance shall accept, in lieu of cash, in payment or part payment for any unpaid assessment installment, interest or penalties thereon, or any land sold for default in payment of any unpaid assessment installment, bonds or bond interest coupons of the improvement district in which the land subject to the lien of the unpaid assessment is situated. Bonds accepted shall be taken at par value and coupons for the accrued interest shown thereby computed to the date of acceptance thereof. The director of finance shall forthwith cancel such bonds and coupons. (Ord. 801 § 1 (part), 1974: prior code § 25-7.5.5)

Failure to pay any installment when due shall cause the whole of the unpaid principal to become due and payable immediately. However, at any time prior to the date of sale, as provided in this chapter, the owner may pay the amount of all delinquent installments, with penalty interest thereon at two percent per month or fraction of a month, and all costs and expenses accrued, and shall thereupon be restored to the right thereafter to pay in installments in the same manner as if default had not been made. (Ord. 801 § 1 (part), 1974: prior code § 25-7.5.6)

A. In case of default in the payment of any installment of principal and interest when due, the director of finance shall within ninety days after such default commence to advertise, and thereafter with due diligence to sell the property concerning which default is made for the whole of the unpaid principal, accrued interest thereon, penalty interests as provided in Section 14.50.150 and costs. The purchaser of such property shall be permitted, if he elects to do so, to pay in cash the total amount of the delinquent installment or installments, plus the penalty interest and costs, and thereafter pay the balance by paying the remaining annual installments payable on the unpaid assessment as same become due, in which event the lien of the unpaid assessment shall remain in full force and effect until final payment of the unpaid assessment. Such advertisement and sale shall be made by the director of finance in the same manner, under the same conditions and penalties, and with the same effect as provided by general law for sales of real property for default in payment of property taxes.

B. In the event of the failure of the director of finance to so commence and diligently complete advertisement and sale of property pursuant to the provisions of this section, the director of finance shall not be personally liable for such failure, but if a default exists in payment of principal or interest upon bonds issued to represent an unpaid assessment or assessments for which any such installment of principal and interest is in default, or if the levy provided for by Section 14.52.080 has been made or it appears probable that same will be required to be made, the holder or holders of such bonds, in the former case, and any person or persons who are owners or lessees of land subject to such levy and liable to pay same, in the latter case, shall have the right to enforce performance of the duties of the director of finance hereunder by mandamus, pursuant to the provisions of Sections 659-1 through 659-9 of the Hawaii Revised Statutes. (Ord. 801 § 1 (part), 1974: prior code § 25-7.6)

A. If there is no other purchaser at a sale for default, and if there is sufficient money to purchase the property in the reserve fund established pursuant to Section 14.52.070 for the improvement district within which such property is located, if any, the director of finance may purchase the property on behalf of the county and payment therefor shall be made by advancement from such reserve fund. Upon redemption, or sale of such property by the director of finance, as provided in Section 14.50.210, reimbursement for such advancement shall be made to the reserve fund from the proceeds of the redemption or sale. When the director of finance purchases on behalf of the county, he shall pay in cash only the total amount of the delinquent installment or installments, plus the penalty interest and costs, with the lien of the unpaid assessment remaining in full force and effect.

B. If subsection A of Section 14.50.190 is applicable to properties within the improvement district in which the property being sold for default is located, and there is no other purchaser at the sale, the director of finance shall purchase the property on behalf of the county. If there is no reserve fund for such improvement district, or insufficient moneys therein to make payment therefor, then payment therefor shall be advanced from any available moneys in the general fund. (Ord. 801 § 1 (part), 1974: prior code §§ 25-7.6.1, 25-7.6.2)

With respect to property purchased on behalf of the county at a sale for default, if any installments upon unpaid assessment secured by such property become due prior to redemption thereof, or sale thereof pursuant to Section 14.50.210, same shall be paid by advancement from any reserve fund established pursuant to Section 14.52.070 for the improvement district within which such property is located, or if subsection A of Section 14.50.190 is applicable to properties within the improvement district within which such property is located, then by advancement from any moneys available in the general fund in the event and to the extent there are insufficient moneys in the reserve fund. Upon redemption, or sale of such property by the director of finance as provided in Section 14.50.210, reimbursement for such advancement from the proceeds of the redemption or sale shall be made to the appropriate fund or funds. (Ord. 801 § 1 (part), 1974: prior code § 25-7.6.3)

A. If at any time there are no available moneys in any of the funds specified in Sections 14.50.170 and 14.50.180 to make the advancements provided for in such sections at the time or times any such advancements are required to be made in accordance with the provisions of the sections, then the council shall include in its budget for general county purposes for the next ensuing fiscal year an amount, in addition to all other amounts for county purposes, sufficient to make available in the general fund the moneys necessary to make the advancements, both for the past fiscal year and the fiscal year for which such amount is so included in the budget; provided, however, that the amount to be included in the budget for any one fiscal year with respect to property within any one improvement district shall not exceed the amount to be realized from a rate of ten cents per one hundred dollars assessed valuation of real property, including improvements, within the county. Appropriation of the amount so included in the budget shall be, by the provisions of this section, automatic at the beginning of such fiscal year, and the director of finance shall make such appropriation on his books as provided by this subsection.

B. The provisions of subsection A of this section shall be applicable with respect to properties within an improvement district only if the council so declares in the ordinance levying assessments, and only if the council determines, which determination shall be set forth in the ordinance, that such application is in the public interest. The intention of the council to consider making the determination and declaration shall be set forth in the resolution proposing to make the improvement. (Ord. 801 § 1 (part), 1974: prior code §§ 25-7.6.4, 25-7.6.5)

A. In proceedings initiated by petition, as provided in Section 14.40.020, if more than fifty percent in area of the land to be assessed is owned by one person, or by two or more persons who are joint owners or who are acting jointly in the development of the land owned by them, the declaration provided for in subsection B of Section 14.50.190 shall be made only after the following determinations are made by the council, which determinations shall be set forth in the ordinance in which the declaration is made:

1. That the appraised value of each parcel of land within the improvement district which is to be assessed, appraised in accordance with prevailing standards then in use by banks for loan purposes and upon the assumption that all of the proposed public improvements have been completed, is twice the amount to be assessed upon each such parcel, respectively; and

2. If applicable, that the plan of such owner or owners for development and use or disposition of their land is feasible.

B. The determinations specified in subsection A of this section shall be made only after a report on such appraised values and such plan has been made and filed by the director of public works. In preparing such a report, the director shall require the owner or owners to furnish to him all information and data deemed pertinent to such report and may confer with such other county personnel and consultants specially employed pursuant to Section 14.42.040 as he deems necessary or desirable. (Ord. 801 § 1 (part), 1974: prior code § 25-7.6.6)

A. Whenever the director of finance is the purchaser of any property at a sale for default in payment of an unpaid assessment installment, he shall undertake to resell same, subject to rights of redemption, if any, as soon as possible; provided, that he shall not sell same without approval of the council for less than the total of:

1. The amount paid by him in cash therefor at the time of the sale for default;

2. The amount, if any, of the installment or installments secured by the property which become due after he purchased the property and before he sells same, whether paid or delinquent; and

3. The amount of installments remaining due and not delinquent which are secured by the property.

B. The director of finance may sell the property, without authority of the council, for the total of the amounts specified in subdivisions 1 and 2 of subsection A of this section payable in cash, with the purchaser assuming and paying the remaining installments secured by the property as same become due. (Ord. 801 § 1 (part), 1974: prior code § 25-7.6.7)

The owner of any undivided interest in any land may pay the whole of any assessment which is a lien thereon, or any installments due on any such unpaid assessment, and shall have a joint or several right of action against the other owners of any interest in such land for their proportionate share of the amount or amounts so paid. (Ord. 801 § 1 (part), 1974: prior code § 25-7.7)

All moneys collected by the director of finance pursuant to this chapter with respect to the assessments levied for any improvement district shall be set aside in a special fund designated by the name or number of the improvement district. Collections during the thirty-day period provided in Section 14.50.060 shall be credited to an improvement account, from which shall be paid the costs of the improvement for such improvement district. There shall also be credited to the account, when received for such improvement district, any loans pursuant to Section 14.38.050, any payments by county pursuant to Section 14.38.020, and any contributions pursuant to Sections 14.38.060 and 14.38.070. Collections from payments of unpaid assessments, including proceeds of sale of property for default in payment of installments due on unpaid assessments, shall be credited to a bond account, from which shall be paid principal and interest on the bonds issued for such improvement district and premiums, if any, on payment of bonds before maturity. (Ord. 801 § 1 (part), 1974: prior code § 25-7.8)