HRS § 231-63 — Tax liens; foreclosure without suit, notice


[§231-63] Tax liens; foreclosure without
suit, notice. All real property on which a lien for state taxes exists may
be sold by way of foreclosure without suit by the state tax collector, and in
case any lien, or any part thereof, has existed thereon for three years, shall
be sold by the state tax collector at public auction to the highest bidder, for
cash, to satisfy the lien, together with all interest, penalties, costs, and
expenses due or incurred on account of the tax, lien, and sale, the surplus, if
any, to be rendered to the person thereto entitled. The sale shall be held at
any public place proper for sales on execution, after notice published at least
once a week for at least four successive weeks immediately prior thereto in any
newspaper with a general circulation of at least sixty thousand published in
the State and any newspaper of general circulation published and distributed in
the taxation district wherein the property to be sold is situated, if there is
a newspaper published in the taxation district.
If the address of the owner is known or can be
ascertained by due diligence, including an abstract of title or title search,
the state tax collector shall send to each owner notice of the proposed sale by
registered mail, with request for return receipt. If the address of the owner
is unknown, the state tax collector shall send a notice to the owner at the
owner's last known address as shown on the records of the department of
taxation. The notice shall be deposited in the mail at least forty-five days
prior to the date set for the sale. The notice shall also be posted for a like
period in at least three conspicuous public places within such taxation
district, and if the land is improved one of the three postings shall be on the
land.