"Kent Smith, president of Makana Nui Associates, which is a partner with First Wind in the farm, said telephone calls and e-mails were flying among company officials Wednesday and Thursday to figure out what happened.
Here, according to Smith and Teruya, is how the tax bill got overlooked for three years:
Kaheawa pays all expenses through a state lease, but when the farm went into operation in 2007, the state didn't send the lease and permit papers to the county.
"We knew there was a wind farm there," said Teruya, but there was no paperwork to process.
Kaheawa wasn't getting bills, so it wasn't aware it was delinquent.
Earlier this year, a county tax staffer looked into it more closely, decided taxes were due and sent a bill to the last-known address of the listed owner, UPC Wind in Newton, Mass.
However, between 2007 and now, UPC's interest was renamed First Wind and the offices were moved to Boston.
The bill eventually was returned as undeliverable.
"The state and the county never assessed us and never forwarded any bills," said Smith. "They didn't find any way of contacting the local wind company."
But Teruya said: "It's not our place to go find anyone."