NOTICE OF PROPOSED SALE OF REAL PROPERTY
FOR FAILURE TO PAY REAL PROPERTY TAXES DUE THEREON
DATE OF SALE – May 21, 2026
PLEASE TAKE NOTICE that the Director of Finance or her authorized representative will sell at public auction, each of the following described parcels of real property, all situated within the County of Kaua’i, Fourth Taxation District, State of Hawai’i. Each such parcel is subject to liens for real property taxes. Pursuant to the provisions of Section 5A-5.1 through 5A-5.9, Kaua’i County Code 1987, as amended, and subject to the provisions of Section 246-55 through 246-63, inclusive, Hawai’i Revised Statutes, as amended, each parcel will be sold to the highest bidder for cash, certified check, cashier check, traveler check or money order at a public auction to be held at the Kaua’i War Memorial Convention Hall, 4191 Hardy St, Lihue, Hawai’i on Thursday, May 21, 2026 at 9:00 A.M. The entire bid amount is to be paid in full at the time of sale to the Director of Finance, County of Kaua’i. Persons bidding at the auction as representatives or agents of others will be required to present duly notarized documents showing such authorization to bid on behalf of such parties as they represent. If you need an ASL Interpreter, materials in an alternate format, or other auxiliary aid support, please contact the Real Property Tax Collections office at (808) 241-4272, at least seven calendar days before the event.
With respect to each parcel of property, NOTICE IS HEREBY GIVEN to the owners and persons assessed the real property taxes therefore, and to all persons having or claiming to have any mortgage or other lien thereon or any legal or equitable right, title or other interest therein, that unless the taxes due thereon, with all interest, penalties, costs, expenses and charges accrued to the date of payment are paid before the time of sale appointed above, the property will be sold as advertised. All of the properties are offered "as is" and without any warranties as to title or physical condition.

ITEM TAX MAP KEY DESCRIPTION NAME OF PRESENT OWNERS SO FAR AS SHOWN BY
RECORDS OF REAL PROPERTY ASSESSMENT DIVISION. TAX YEARS REAL
PROPERTY TAX
PENALTIES &
INTEREST TO
MAY 31, 2026
OTHER COSTS &
EXPENSES
TOTAL
AMOUNT
DUE
1 (4) 2-3-004-027-0000 PUU RD, KALAHEO, KAUA’I, HI 96741, 28,458 LAND SF.,
0.6533 LAND AC
CEBALLOS,FRANCISCO TR EST, CEBALLOS, LUCIA S REV
LIVING TRUST EST, CEBALLOS, ALYCE
2014 TO 2025 38,912.16 30,302.35 1,674.08 70,888.59
2 (4) 2-3-004-028-000 2301 PUU RD, KALAHEO, KAUA’I, HI 96741, 10,375 LAND
SF., 0.2382 LAND AC
CEBALLOS,FRANCISCO TR EST, CEBALLOS, ERROL 2022 TO 2025 10,103.80 2,549.03 1,755.58 14,408.41
3 (4) 2-6-019-029-000 KE ALAULA ST, KOLOA, KAUA’I, HI 96756, 1,273, 259 LAND
SF., 29.23 LAND AC
MP KAUAI HH DEVELOPMENT FUND LLC 2024 TO 2025 274,924.45 54,670.73 1,836.58 331,431.76
5 (4) 3-3-003-029-0042 1970 HANALIMA ST UNIT R102, LIHUE, KAUA’I, HI 96766 SOLIVEN, RANDY G, DEL ROSARIO, WINNIE M,
DEL ROSARIO, ADORACION G
2020 TO 2025 14,453.04 6,601.43 2,200.58 23,255.05
6 (4) 3-8-011-034-0000 4640 OPUKEA ST, LIHUE, KAUA’I, HI 96766, 6,100 LAND
SF., 0.1400 LAND AC
VALOROSO, CHARLES 2022 TO 2025 12,551.23 4,113.98 1,766.08 18,431.29
9 (4) 4-6-039-027-0005 5622 G ILEINA LN, KAPAA, KAUA’I, HI 96746, 5,000 LAND
SF., 0.1148 LAND AC
GARCIA, LANIEZA D 2022 TO 2025 14,935.13 4,773.58 1,593.08 21,301.79
10 (4) 4-9-003-001-0003 HUI RD, ANAHOLA, KAUA’I, HI 96703, 864,143 LAND SF.,
19.838 LAND AC
KALALEA TRUST, GARDEN OF EDEN 2022 TO 2025 59,137.10 18,226.03 1,745.08 79,108.21
12 4) 5-3-011-035-0000 ALOALII DR, PRINCEVILLE, KAUA’I, HI 96722, 10,716 LAND
SF., 0.246 LAND AC
MALISH, DEBORAH L TRUST 2021 TO 2025 14,374.32 5,146.11 1,674.58 21,195.01
TOTAL: 439,391.23 126,383.24 14,245.64 580,020.11
CHELSIE SAKAI
DIRECTOR OF FINANCE
COUNTY OF KAUA’I
(04/23,04/30,05/07,05/14)