In the event possession of any land which is the subject of eminent domain proceedings commenced for the acquisition of the fee simple estate in such lands is obtained by the State or any county, whether or not any moneys are paid into court at the time, the plaintiff or its attorney upon the request of any interested person shall certify the date of the possession to the director of taxation or county finance director, as the case may be, and upon receipt of the certificate the appropriate director or appropriate state or comparable county tax collector and other tax official may remit the taxes in the manner provided in section 101-36.
HRS § 101-38