When the real property is levied to any person or agent for another, or in a representative capacity, such person, agent, or representative shall have a lien upon that or any other real property of his principal in his possession, for the taxes thereon, until he is indemnified against the payment thereof, or, if he has paid the taxes, until he is reimbursed therefor.
Lien for the payment of tax by another
33 V.I.C. § 2332 — under General Provisions; Rate of Tax.
33 V.I.C. § 2332