Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-29 — 231-29
§231-29 Joinder of party defendant
when State claims tax liens. The director of taxation (or in the case of a
lien under chapter 383, the director of labor and industrial relations) may be
named a party defendant in any civil action in any state court of competent
jurisdiction or in the district court of the United States for the district of
Hawaii, to quiet title to or for the foreclosure of a mortgage or other lien
upon real or personal property on which the State has or claims a tax lien
under chapters of the law under title 14 administered by the department or chapter
383; provided that the jurisdiction conferred by this section shall be limited
and shall not operate as a consent by the State to be sued as to its claim of
title to or liens and encumbrances on real and personal property other than the
liens aforementioned. Service upon the director shall be made as provided by
the rules of court. In any action contemplated under this section, the
director may ask, by way of affirmative relief, for the foreclosure of the
aforementioned state tax liens, but in the absence of such request for
affirmative relief, upon any foreclosure sale the property shall be sold
subject to the tax liens. Nothing in this section shall preclude the director
from asking for such other and further relief as might have been claimed by intervention
in the action.
Source: official text