Haw. Rev. Stat. § 171-27
Any provision to the contrary notwithstanding, leases and licenses issued by the board of land and natural resources and permits issued to permittees, who are holdover lessees or licensees, shall be subject to real property taxes which shall be assessed on a pro rata basis against the lessee, licensee or the permittee and the lessee's, licensee's or permittee's successor in interest.
The board shall notify the lessee, licensee, or permittee and each holder of record having a security interest as provided in section 171-21 of any default in the payment of the taxes and upon failure to remedy the default within sixty days after receipt of notice of default, the board shall cancel and terminate the lease, license, or permit without prejudice to any other remedies the State may have against the lessee, licensee, or permittee.
HRS § 171-27
Decisions under prior law. Not in violation of 5th or 14th Amendment of the U.S. Constitution. 23 H. 621. Lessee liable for taxes assessed on property as of first day of January of the last year of the term even though the lease expires prior to the last day of that calendar year. 30 H. 334. Cited: 26 H. 46, 49; 27 H. 604, 606.