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Current as of January 01, 2022 | Updated by FindLaw Staff
(a) The administrator of the state procurement office shall examine each inventory return filed as required by sections 103D-1206 and 103D-1207 and the director of finance of each county shall examine each inventory return filed as required by section 103D-1208, and they shall add, if any, items of property which should have been included with their full cash value, correct and alter the valuations as may be required by truth and accuracy, and enter in one or more books to be kept for the purpose and to be available at all times for inspection by any taxpayer, all of the property and valuations named in the inventories, as added to, revised, corrected, and classified for convenience.
(b) The administrator of the state procurement office or county director of finance shall charge the amounts of the inventories to proper accounts on the general ledgers of the State or county so that the values of the properties shall be shown and appear at all times in the balance sheet of the books of the State or county.
(c) The director of taxation at all times shall advise or assist the administrator of the state procurement office in the valuation of all state property.
(d) The county engineers shall advise or assist the director of finance of their respective counties as to the valuation of the property belonging to the county.
Cite this article: FindLaw.com - Hawaii Revised Statutes Division 1. Government § 103D-1212 - last updated January 01, 2022 | https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-103d-1212/
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