HRS § 231-62 — Tax liens; foreclosure; property


§231-62 Tax liens; foreclosure; property.
(a) Upon enforcement or foreclosure by the State, in any manner whatsoever, of
any state tax lien on real property, all state taxes of whatsoever nature and
howsoever accruing and due at the time of the foreclosure sale from the
taxpayer against whose property the tax lien is so enforced or foreclosed shall
be satisfied as far as possible out of the proceeds of the sale remaining after
payment of the:
(1) Costs and expenses of the enforcement and
foreclosure, including a title search, if any;
(2) Amount of subsisting state tax liens on real
property; and
(3) Amount of any recorded liens against the
property,
in the order of their priority.
(b) The liens may be enforced by action of the
state tax collector in the circuit court of the judicial circuit in which the
property is situated. Jurisdiction is conferred upon the circuit courts to
hear and determine all proceedings brought or instituted to enforce and
foreclose such state tax liens, and the proceedings had before the circuit
courts shall be conducted in the same manner and form as ordinary foreclosure
proceedings.
(c) If the owners or claimants of the property
against which a state tax lien is sought to be foreclosed are at the time
without the State or cannot be served within the State, or if the owners are
unknown, and the fact shall be made to appear by affidavit to the satisfaction
of the court, and it shall in like manner appear prima facie that a cause of
action exists against such owners or claimants or against the property
described in the complaint or that such owners or claimants are necessary or
proper parties to the action, the court may grant an order that the service may
be made in the manner provided by sections 634-23 to 634-27. In any such case
it shall not be necessary to obtain judgment and have execution issued and
returned unsatisfied, before proceeding to foreclose the lien for taxes in the
manner provided.