§101-35 Tax official as party; certificates, etc. Whenever an eminent domain proceeding is brought by the State or any county for the purpose of acquiring the fee simple estate in real property neither the director of taxation, county finance director, or any other tax official shall be joined as party respondent merely on account of any lien for state taxes set forth in title 14 or for county real property taxes. The appropriate director or tax official, as the case may be, may intervene in the proceeding as provided by section 101-21. Upon filing the complaint the plaintiff shall furnish a copy thereof to the appropriate director or tax official and shall also furnish the appropriate director or tax official a copy of any amended complaint. [L 1939, c 211, pt of §3; RL 1945, pt of §320; RL 1955, §8-33; am L Sp 1959 2d, c 1, §16; HRS §101-35; gen ch 1985; am L 1995, c 155, §2]