Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 2451 Appeals to the Board of Tax Review; complaint; time for appeal
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(a) Any person aggrieved by the action of the Tax Assessor in relation to the valuation of his property may make written complaint thereof to the Board of Tax Review; appeal forms shall be available at the division of the Office of the Tax Assessor where property taxes are paid a…
33 V.I.C. § 2452 Board of Tax Review; hearing and functions
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(1) The Board of Tax Review shall with respect to real property assessments hold such hearings within one hundred twenty (120) days of the filing of a written complaint, and in any event, unless the Governor for sufficient cause shall extend the time therefor in writing, not late…
33 V.I.C. § 2453 Board of Tax Review; power; appeals to the Superior Court
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(a) The Board of Tax Review in any proceeding under this subtitle may lessen or increase the valuations made in any schedule returned to it whether a complaint has been made in relation thereto or not. It shall decide all complaints in respect to the assessment of taxes and corre…
33 V.I.C. § 2454 Recording and notice of decisions of the Board of Tax Review
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(a) Every appeal decided by the Board under this subtitle and every valuation changed by the Board shall be recorded in a book provided by the Lieutenant Governor for such purpose, and the appellant or owner of the property, the valuation of which has been changed or whose rights…
33 V.I.C. § 2455 Transmittal of Board records, etc., to the Lieutenant Governor; clerical assistance
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In any proceeding under this subtitle, the Board of Tax Review shall deliver to the Lieutenant Governor all the books, schedules, records and papers which may have been received or used by it in its work of correction and revision. The Lieutenant Governor shall furnish the Board …
33 V.I.C. § 2456 Office of the Tax Assessor Revolving Fund
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(a) There is established in the Treasury of the Government of the Virgin Islands a separate and distinct fund designated as “The Office of the Tax Assessor's Revolving Fund.” The Commissioner of Finance shall provide for the administration of the Fund, and no monies shall be avai…