(a) The Lieutenant Governor shall proceed, pursuant to the provision of subsection (b) of this section, to collect by the attachment and sale of the property of the delinquent taxpayer, any taxes and public sewer system user fees which are paid within the period prescribed in section 2496 of this title.
(b) The Lieutenant Governor shall prepare a written notice of attachment of the real property on which the taxes and public sewer system user fees are owing by the delinquent taxpayer. This notice shall contain the amount of the delinquent taxes and public sewer system user fees and the interest provided for by section 2494 of this chapter, and shall contain a statement that if all the taxes and public sewer system user fees, penalties and costs are not paid within the period prescribed in section 2546 of this title, the property shall be sold at public auction. This notice shall also contain the date of the public auction at which the property will be sold for unpaid taxes as well as the date upon which the period to redeem the delinquent real property expires. The attachment shall be enforceable as soon as notice thereof shall have been served by leaving a copy with the debtor himself or any member of his family or attendants of legal age, a record of which service shall be noted down for subsequent action. When the debtor, a member of the debtor's family or attendants cannot be found, the Lieutenant Governor shall leave the notice with two neighbors of the debtor who shall be witnesses of the service of the notice, or, if no witnesses can be found willing to receive the notice as certified by affidavit, then the notice shall be (1) mailed to the debtor's last known address and published in a newspaper of general circulation once a week for four consecutive weeks, and (2) posted in the post office nearest to the attached property or posted on the bulletin board of the Superior Court of the Virgin Islands on the island of the attached property, whichever place is reasonably calculated to apprise the debtor of the attachment. After the levy of the attachment the Lieutenant Governor shall have affixed to the notice a certificate describing the property attached, and shall cause the said certificate to be recorded in the real property register in the office of the recorder of deeds. The certificate shall contain —(1) The name of the delinquent taxpayer, if known:(2) The assessed value of his property;(3) The amount of taxes and public sewer system user fees, penalties, and costs thereon; and(4) A description of, the situation of, and the approximate boundaries of the property attached in favor of the Government of the Virgin Islands.
(1) The name of the delinquent taxpayer, if known:
(2) The assessed value of his property;
(3) The amount of taxes and public sewer system user fees, penalties, and costs thereon; and
(4) A description of, the situation of, and the approximate boundaries of the property attached in favor of the Government of the Virgin Islands.
(c) Every notice of attachment for delinquent taxes and public sewer system user fees, shall have the effect of a judgment against all of the real and personal property of the delinquent attached, and every lien herein created shall have the force and effect of an execution duly levied. In all cases where real estate is attached and is to be sold for the payment of taxes and public sewer system user fees the Lieutenant Governor shall notify all persons having a mortgage or other lien of record on said property at least two weeks prior to the sale of said property.
(d) The Lieutenant Governor may elect to proceed to collect any due property taxes and public sewer system user fees that are unpaid within the period prescribed in section 2496 of this title pursuant to a judicial foreclosure in rem proceedings brought against the property of the delinquent taxpayer. Such proceedings is brought against the real property only, and is to foreclose the tax liens. No personal judgment may be entered herein for such taxes, or any part thereof.(1) The Magistrate Division and the Superior Court have concurrent jurisdiction over the foreclosure in rem proceedings.(2) Notice of such proceedings is considered sufficient when the Lieutenant Governor causes to be filed in court a Petition of Foreclosure of Tax Delinquent Parcels with an attached list of all parcels affected by delinquent taxes. Upon the filing of the Petition of Foreclosure, the Lieutenant Governor shall cause the Petition and the attached list to be published daily for eight consecutive weeks in a newspaper of general circulation within each district.(3) The Petition of Foreclosure must give notice as to the effect of the filing, the nature of the proceeding, the persons affected, the right of redemption, the date for return of an answer, and the penalty for failure to answer. The List that is attached to the Petition must contain as to each parcel, the following:(A) A brief description of the property including the parcel identification number, the physical description of the property, and the last property owner of record as it appears in the Office of the Tax Assessor, sufficient to identify each parcel affected by such tax lien; and(B) A statement of the amount of delinquent taxes plus penalties and interest and costs.(4) The Petition of Foreclosure must be signed by the Lieutenant Governor, or the Lieutenant Governor’s designee, and must be mailed to the last owner of record to provide actual notice to the property owner of record within the Office of the Tax Assessor.(5) If any person having the right to redeem or answer fails to answer, such person is considered in default and is barred and foreclosed from all his rights, title, and interest to the parcels described in the Petition of Foreclosure, and a judgment in foreclosure may be taken by default. A motion to reopen a default foreclosure judgment may not be brought later than 120 days after the entry of the judgment.(6) Any proceeding brought pursuant to this subsection must be given preference over all other proceedings and actions in the Superior or Magistrate Court and must be resolved within 180 days from the filing of the petition.(7) Upon entry of a final judgment, title to all properties foreclosed pursuant to this subsection vests in a Trust created and established in the Office of the Lieutenant Governor. All property so vested must be listed on an inventory to be updated annually by the Lieutenant Governor and made available for public inspection.(8) Property acquired pursuant to this section must be disposed of pursuant to the regulations of the Trust, but 75% of the properties must be made available for sale and purchase annually as affordable housing for persons who qualify as first-time homebuyers, veterans, middle & low-to-moderate income, senior citizens or disabled persons.(9) Pursuant to this subsection, there is established in the Treasury of the Government of the Virgin Islands a revolving fund for the Trust, administered as a separate and distinct fund in the Treasury of the Government of the Virgin Islands. The fund consists of all monies earned by the Trust, and the Commissioner of Finance shall submit an annual report on the financial status of the fund to the Governor and the Legislature.
(1) The Magistrate Division and the Superior Court have concurrent jurisdiction over the foreclosure in rem proceedings.
(2) Notice of such proceedings is considered sufficient when the Lieutenant Governor causes to be filed in court a Petition of Foreclosure of Tax Delinquent Parcels with an attached list of all parcels affected by delinquent taxes. Upon the filing of the Petition of Foreclosure, the Lieutenant Governor shall cause the Petition and the attached list to be published daily for eight consecutive weeks in a newspaper of general circulation within each district.
(3) The Petition of Foreclosure must give notice as to the effect of the filing, the nature of the proceeding, the persons affected, the right of redemption, the date for return of an answer, and the penalty for failure to answer. The List that is attached to the Petition must contain as to each parcel, the following:(A) A brief description of the property including the parcel identification number, the physical description of the property, and the last property owner of record as it appears in the Office of the Tax Assessor, sufficient to identify each parcel affected by such tax lien; and(B) A statement of the amount of delinquent taxes plus penalties and interest and costs.
(A) A brief description of the property including the parcel identification number, the physical description of the property, and the last property owner of record as it appears in the Office of the Tax Assessor, sufficient to identify each parcel affected by such tax lien; and
(B) A statement of the amount of delinquent taxes plus penalties and interest and costs.
(4) The Petition of Foreclosure must be signed by the Lieutenant Governor, or the Lieutenant Governor’s designee, and must be mailed to the last owner of record to provide actual notice to the property owner of record within the Office of the Tax Assessor.
(5) If any person having the right to redeem or answer fails to answer, such person is considered in default and is barred and foreclosed from all his rights, title, and interest to the parcels described in the Petition of Foreclosure, and a judgment in foreclosure may be taken by default. A motion to reopen a default foreclosure judgment may not be brought later than 120 days after the entry of the judgment.
(6) Any proceeding brought pursuant to this subsection must be given preference over all other proceedings and actions in the Superior or Magistrate Court and must be resolved within 180 days from the filing of the petition.
(7) Upon entry of a final judgment, title to all properties foreclosed pursuant to this subsection vests in a Trust created and established in the Office of the Lieutenant Governor. All property so vested must be listed on an inventory to be updated annually by the Lieutenant Governor and made available for public inspection.
(8) Property acquired pursuant to this section must be disposed of pursuant to the regulations of the Trust, but 75% of the properties must be made available for sale and purchase annually as affordable housing for persons who qualify as first-time homebuyers, veterans, middle & low-to-moderate income, senior citizens or disabled persons.
(9) Pursuant to this subsection, there is established in the Treasury of the Government of the Virgin Islands a revolving fund for the Trust, administered as a separate and distinct fund in the Treasury of the Government of the Virgin Islands. The fund consists of all monies earned by the Trust, and the Commissioner of Finance shall submit an annual report on the financial status of the fund to the Governor and the Legislature.