HRS § 231-32 — Records of delinquent taxes, uncollectible delinquent taxes


§231-32 Records of delinquent taxes,
uncollectible delinquent taxes. The department of taxation shall prepare
and maintain, open to public inspection, a complete record of the amounts of
taxes assessed in each district that have become delinquent with the name of
the delinquent taxpayer in each case, but it shall not be necessary to
periodically compute on the records the amount of penalties and interest upon
delinquent taxes.
The department, from time to time, may prepare
lists of all delinquent taxes that in its judgment are uncollectible. Taxes
that the department finds to be uncollectible shall be entered in a special
record and be deleted from the other books kept by the department. The
department shall then be released from any further duty to collect these
taxes. No account shall be deleted unless the department finds that there is
reasonable cause to delete the account, considering factors such as the
financial condition of the taxpayer, inability to locate the taxpayer, costs of
collection against the amount of tax owed, health of the taxpayer, and future
income prospects of the taxpayer. Any items written off may be transferred
back to the delinquent tax roll if the department finds that the alleged facts
as previously presented to it were not true or that the items are in fact
collectible.