Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 247-6 — Certificate of conveyance required
§247-6 Certificate of conveyance required.
(a) Any party, with the exception of governmental bodies, agencies, or
officers, to a document or instrument subject to this chapter, or the party's
authorized representative, shall file, in the manner and place which the
director of taxation shall prescribe, a certificate of conveyance setting forth
the actual and full consideration of the property transferred, including any
lien or encumbrance on the property, and any other facts as the director may by
rules prescribe. The certificate of conveyance shall be verified by a written
declaration thereon that the statements made therein are subject to the
penalties in section 231-36. The certificate shall be appended to the document
or instrument made subject to this chapter and shall be filed with the director
simultaneously with the aforementioned document or instrument for the
imprinting of the required seal or seals.
(b) No certificate is required to be filed for
any document or instrument made exempt by section 247-3, except that in the
following situations, a certificate shall be filed in the manner and place that
the director shall prescribe, within ninety days after the transaction or prior
to the recordation or filing of the document or instrument with the registrar
of conveyances or the assistant registrar of the land court or after the
ninety-day period, recordation, or filing as the director shall prescribe:
(1) For any document or instrument described under
section 247-3(3), any party to the document or instrument shall file a
certificate declaring that the document or instrument merely confirms or
corrects a deed, lease, sublease, assignment, transfer, or conveyance
previously recorded or filed.
(2) For any document or instrument described under
section 247-3(4), any party to the document or instrument shall file a
certificate declaring the amount of the nominal consideration paid and marital
or parental relationship of the parties.
(3) For any document or instrument described under
section 247-3(5), any party to the document or instrument shall file a
certificate declaring the reasons why the consideration is $100 or less.
(4) For any document or instrument described in
section 247-3(6), any party to the document or instrument shall file a
certificate declaring that the document or instrument is made pursuant to an
agreement of sale, and where applicable, an assignment or assignments of
agreements of sale.
(5) For any document or instrument described under
section 247-3(8), any person made a party to the document or instrument as
grantee, assignee, or transferee shall file a certificate declaring the full
and actual consideration of the property transferred.
(6) For any document or instrument described under
section 247-3(11), any party to the document or instrument shall file a
certificate declaring each owner's:
(A) Undivided interest in the real property
and the value of that interest before partition; and
(B) Proportionate interest and the value of
that interest after partition.
(7) For any document or instrument described under
section 247-3(12), any party to the document or instrument shall file a
certificate declaring that the document or instrument is made pursuant to an
order of the court and containing the court case number.
(8) For any document or instrument described under
section 247-3(13), any party to the document or instrument shall file a
certificate declaring that the document or instrument conveys real property
from a testamentary trust to a trust beneficiary.
(9) For any document or instrument described under
section 247-3(14), any party to the document or instrument shall file a
certificate declaring that the document or instrument conveys real property
from the grantor to a grantor's revocable living trust or from a grantor's
revocable living trust to the grantor.
(c) The form of the certificate and the
procedure to be followed for the submission of the certificate shall be
prescribed by the director.
(d) Notwithstanding the foregoing, where the
director deems it impracticable to require the filing of a certificate or
certificates or to obtain the signatures of any or all parties to a certificate
or certificates required under this section, the director may, in the
director's discretion, waive the requirement of filing the certificate or
certificates or of securing the signature of any or all parties to the
certificate or certificates.
(e) No document or instrument, on account of
which a certificate is required to be filed with the office of the director
under this section, shall be accepted for recordation or filing with the
registrar of conveyances or the assistant registrar of the land court, unless
the certificate has been duly filed.
(f) Within twenty-one business days after the
end of each week, or as soon thereafter as possible, the director of taxation
shall provide to the administrator of each county's real property assessment
division, without charge, an image of all certificates of conveyance that were
filed. For each certificate of conveyance, the image shall include the
following:
(1) Document number;
(2) Date of the filing;
(3) Name of grantor and grantee;
(4) Tax map key number;
(5) Location of the real property by island; and
(6) Address for real property assessment notice and
tax bill.
Source: official text