§101-37 Payment of taxes out of deposit. The amount of the taxes, penalties, and interest so certified shall be paid to the tax official making the certificate by the clerk of the court from the moneys paid into court, and no clerk shall distribute any moneys so paid into court without the consent of the director of taxation or county finance director, as the case may be, unless the certificate has been furnished. The clerk shall apportion the tax lien among the parties entitled to receive the moneys so paid into court in accordance with the direction of the court. Any of the parties may petition the court for determination of the correct amount of taxes, making the appropriate director a party to the proceeding. Upon the conclusion of the proceeding the appropriate director shall make a new certificate in accordance with the final decision upon the matter, and showing additional penalties and interest, if any. [L 1939, c 211, pt of §3; RL 1945, pt of §320; RL 1955, §8-35; am L Sp 1959 2d, c 1, §16; HRS §101-37; am L 1995, c 155, §4]