HRS § 231-70 — Disposition of surplus moneys


[§231-70] Disposition of surplus moneys.
(a) The officer charged with the duty of distributing the surplus arising from
a tax sale under sections 231-63 to 231-68 shall pay from the surplus all state
taxes, including interest and penalties, of whatsoever nature and howsoever
accruing, as provided in section 231-62, and the officer may pay from the
surplus the cost of a search of any records where such search is deemed
advisable by the officer to ascertain the person or persons entitled to the
surplus; provided that nothing in this section shall be construed to require
the state tax collector to make or cause any such search to be made. If the
officer is in doubt as to the person or persons entitled to the balance of the
fund the officer may refuse to distribute the surplus and any claimant may sue
the officer or the officer's successor in office in the circuit court in the
circuit within which the property sold was situated. The officer may require
the claimants to interplead, in which event the officer shall state the names
of all claimants known to the officer, and shall cause them to be made parties
to the action. If in the officer's opinion there may be other claimants who
are unknown, the officer may apply for an order or orders joining all persons
unknown having or claiming to have any legal or equitable right, title, or
interest in the moneys or any part thereof or any lien or other claim with
respect thereto.
(b) Any orders of the court or summons in the
matter may be served as provided by law or the rules of court, and all persons
having any interest in the moneys who are known, including the guardians of
such of them as are under legal age or under any other legal disability (and if
any one or more of them is under legal age or under other legal disability and
without a guardian the court shall appoint a guardian ad litem to represent
them therein) shall have notice of the action by personal service upon them.
All persons having any interest in the moneys whose names are unknown or who if
known do not reside within the State, or for any reason cannot be served with
process within the State shall have notice of the action as provided by
sections 634-23 to 634-27, except that any publication of summons shall be in
at least one newspaper published in the State and having a general circulation
in the circuit within which the property sold was situated, and the form of
notice to be published shall provide a brief description of the property which
was sold.
(c) All expenses incurred by the officer shall
be met out of the surplus moneys realized from the sale.