Haw. Rev. Stat. § 231-2: Taxation districts.

For the purpose of taxation, the State is divided into the following four districts:

(1) The city and county of Honolulu, to be called the first district;

(2) The counties of Maui and Kalawao, to be called the second district;

(3) The county of Hawaii, to be called the third district; and

(4) The county of Kauai, to be called the fourth district.