Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 2491 Preparation of assessment file
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When the schedules containing the assessments have been duly examined, verified, corrected and revised as provided in this subtitle, the Lieutenant Governor shall cause the same or the tax-rolls corresponding thereto, to be securely filed with appropriate titles and indexes, if n…
33 V.I.C. § 2492 Calculation of tax and public sewer system user fee; delivery of records to Commissioner of Finance for collection
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The Lieutenant Governor shall compute, upon the assessed valuation of the property of each person recorded in the assessment records, the amount of taxes and public sewer system user fees to be paid by such person and such amount shall be entered, with sufficient particularizatio…
33 V.I.C. § 2493 Effect of transfer of property upon assessment of tax and public sewer system user fee
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No change shall be made in the assessment of any property during any year because of its transfer or other alienation. However, if real estate is divided by sale or partition after a tax and public sewer system user fee has been levied thereon and such division has been duly reco…
33 V.I.C. § 2494 Due date for payment of taxes and public sewer system user fees; penalty
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The taxes and public sewer system user fees imposed by this subtitle or public sewer system user fee imposed by Title 19, section 1534, Virgin Islands Code shall be due and payable on June 30th of each year. Such taxes and public sewer system user fees shall become delinquent if …
33 V.I.C. § 2494a Government acceptance of real property in lieu of payment of real property taxes
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(1) The Lieutenant Governor, on behalf of the Government of the United States Virgin Islands, is authorized to accept real property in lieu of the payment of, or to satisfy a debt resulting from the non-payment of real property taxes owed to the Government. (2) Upon written reque…
33 V.I.C. § 2495 Demand for tax
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The Tax Assessor's Office shall send notices of payment due to all property holders in the Virgin Islands, by certified mail, to their last known mailing address before June 30 of each year. The Tax Assessor shall include in the notices the amount of any unpaid delinquent taxes a…
33 V.I.C. § 2496 Publication of notice of tax and public sewer system user fee delinquency
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Within sixty (60) days after the date on which taxes and public sewer user fees become delinquent, the Lieutenant Governor shall publish the names of all delinquent real property tax owners once in a different newspaper of general circulation in each island district, and such pub…
33 V.I.C. § 2497 Quarterly transfer of escrow payments
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(a) As used in this section:“Escrow agent” means any person in possession of escrow money.“Escrow money” means any money held by a bank or other financial institution for any real property manager for the purpose of paying property taxes and public sewer system user fees under Ti…
33 V.I.C. § 2498 Real property tax and delinquent tax notification
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(a) As used in this section, unless the context otherwise requires:(1) “Lieutenant Governor” means the Lieutenant Governor of the United States Virgin Islands.(2) “Disabled” means:(i) a person who has physical or mental impairment, including, but not limited to, those of neurolog…
33 V.I.C. § 2521 Payment of taxes and public sewer system user fees under protest
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(a) Whenever an officer charged by law with the collection of taxes and public sewer system user fees imposed by this subtitle, institutes any proceeding or any steps for the collection of the same, alleged or claimed by such officer to be due from any person, the party against w…
33 V.I.C. § 2522 Action for recovery of tax and public sewer system user fee paid under protest
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The party paying the tax and public sewer system user fee under protest may, at any time within 60 days after making said payment, and not thereafter, sue the Lieutenant Governor for recovery of the amount paid in the court having competent jurisdiction. If it is determined that …
33 V.I.C. § 2541 Collection of taxes and public sewer system user fees by attachment of property
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(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 sec…
33 V.I.C. § 2542 Recording certificates of attachment
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Whenever a certificate of attachment of real property in favor of the government of the Virgin Islands shall be presented for registration, the recorder of deeds shall record the same in the proper records against the property attached.
33 V.I.C. § 2543 Cancellation of attachments; recording
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Cancellation of attachments for unpaid taxes and public sewer system user fees shall be similarly recorded.
33 V.I.C. § 2544 Fees upon registration of attachment or cancellation of attachment
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No fees shall be collected by the recorder of deeds for the registration of attachments for unpaid property taxes and public sewer system user fees or for the cancellation of the same in the real property register.
33 V.I.C. § 2545 Indorsement of certificate of attachment by recorder of deeds
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The recorder of deeds, upon the receipt of any order of attachment and certificate, shall properly record and within 30 days return the same to the Lieutenant Governor with the indorsement of the recorder of deeds thereon showing that the attachment has been duly recorded. No fee…
33 V.I.C. § 2546 Notice of auction sale
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After the levy of attachment the Lieutenant Governor shall proceed to advertise the property for sale. The advertisement shall be published at least once in a different newspaper of general circulation in each island district, and the cost of such advertising together with a fee …
33 V.I.C. § 2547 Contents of notice of sale; manner of conducting auction
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(a) The time and place at which the auction sale shall take place shall be plainly stated in the advertisement and notice required by section 2546 of this title. At the expiration of the three weeks or as soon thereafter as may be practicable, the said property shall be sold by t…
33 V.I.C. § 2548 Continuance of auction sale
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The Lieutenant Governor may continue the sale from day to day if in his opinion such continuation is necessary, and for good and sufficient cause may adjourn the sale for a period not exceeding 60 days, of which due notice shall be given by advertisement.
33 V.I.C. § 2549 Penalties for improperly conducting a tax and public sewer system user fee auction
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(a) If the Lieutenant Governor or any person acting on his behalf—(1) sells or assists in selling any real property—(A) knowing it to be exempt from attachment; or(B) knowing that the taxes for which it is sold have been paid; or(2) knowingly and willfully sells or assists in sel…
33 V.I.C. § 2550 Purchase of property by Lieutenant Governor or his representative prohibited; penalties
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If the Lieutenant Governor or any person acting on his behalf purchases, directly or indirectly, any part of any real property sold for non-payment of taxes and public sewer system user fees under this chapter, the Lieutenant Governor or such person shall be liable for all damage…
33 V.I.C. § 2551 Tax and public sewer system user fee deed; form, contents and recording
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The Lieutenant Governor shall prepare, sign and deliver to the purchaser of any real property sold for the non-payment of taxes and public sewer system user fees a certificate of purchase, which shall contain the name and residence of such purchaser, the date of the sale of said …
33 V.I.C. § 2551a Improvements restricted during redemption period
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The purchaser of any real property sold for the nonpayment of taxes and public sewer system user fees under this chapter shall be prohibited from undertaking improvements to said property of a nature requiring compliance with the provisions of Title 29, section 294, subsection (d…
33 V.I.C. § 2552 Purchase of property by the government
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(a) Every piece of real property offered at public auction for the non-payment of taxes and public sewer system user fees and not sold for want of bids sufficient to cover all taxes and public sewer system user fees, penalties and costs thereon may be purchased by the Lieutenant …
33 V.I.C. § 2553 Reconveyance of property bought by the government at an irregular tax and public sewer system user fee auction
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When any real property has been sold for nonpayment of taxes and public sewer system user fees and has been bid in the name of the Government of the Virgin Islands and it is afterwards discovered that, for any reason such sale was irregular and that the owner of said property has…
33 V.I.C. § 2554 Deferral of delinquent taxes and public sewer system user fees
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(a) Notwithstanding the provisions of § 2541, any person 60 years of age or older, or any person who has been unemployed for three (3) months or more during a calendar year and whose annual income is less than the federal poverty level, who is an owner of and bona fide resident u…
33 V.I.C. § 2555 Repealed. Dec. 19, 1984, No. 5029, § Sess. L. 1984, p. 411
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33 V.I.C. § 2555 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 2581 Redemption upon payment to the Office of the Lieutenant Governor
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The owner of any real property sold for non-payment of real property taxes and public sewer system user fees, his heirs, agent or assigns, or any person having a right or interest therein, may redeem the same within one year from the date of sale at public auction by paying to th…
33 V.I.C. § 2582 Duties of Office of the Lieutenant Governor upon redemption
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Upon issuance of a certificate of redemption and not later than 30 days thereafter, the Lieutenant Governor shall notify the person who purchased said redeemed property, his heirs or assigns, of the fact of its redemption. Said notification shall clearly indicate that the certifi…
33 V.I.C. § 2583 Repealed. Aug. 1, 1977, No. 4030, § 8, Sess. L. 1977, p. 181
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33 V.I.C. § 2583 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 2584 Redemption of property purchased by the government at auction sale
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(a) The owner of any property which has been purchased at tax and public sewer system user fee auction by the Government of the United States Virgin Islands, or his heirs or assigns or any one having any right or interest in his property, may redeem the same within one year from …
33 V.I.C. § 2591 Assignment or Sale and Transfer of Tax Liens
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(a) The Lieutenant Governor of the United States Virgin Islands may assign or sell and transfer, for consideration, to a third party, any tax liens on real property which remain unpaid after the due date. The tax liens may be assigned or sold and transferred in any manner the Lie…
33 V.I.C. § 2592 Privatization of Attachment and Sale of Property for Nonpayment
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The transferee of a tax lien or any assignee or successor in interest of such transferee shall have the same rights, powers and duties as the Lieutenant Governor to collect any taxes and public sewer system user fees which constitute a lien on real property and which remain unpai…