§246-6 - Assessment of property of corporations or copartnerships.
§246-6 Assessment of property of corporations or copartnerships. Property of a corporation or copartnership shall be assessed to it under its corporate or firm name. [L 1932 2d, c 40, §23; RL 1935, §1925; RL 1945, §5142; RL 1955, §128-5; HRS §246-6]
Attorney General Opinions
Tax credits of one partner can be applied against real property tax due and owing by the partnership. Att. Gen. Op. 64‑5.