HRS § 238-11 — Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges


§238-11 Collection of taxes by assumpsit or
distraint; concurrent jurisdiction of district judges. Any tax which is
delinquent under this chapter may be collected:
(1) By action in the name of the director of taxation
or any collector or assistant collector of taxes, in assumpsit, with or without
attachment of the real or personal property of the person liable, and it shall
be unnecessary, in order to secure the issuance of the writ of attachment, for
the officer bringing the action to file any affidavit, other than the usual
sworn complaint in ordinary assumpsit actions where no attachment is sought,
with a prayer for the writ. In all such actions the several district judges
shall have concurrent jurisdiction with the circuit courts, irrespective of the
amount claimed.
(2) By distraint in the manner provided by section
231-25.