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Virgin Islands Statutes, Title 33

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Virgin Islands/Statutes

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Title 33, Taxation and Finance

44 chapters · 597 sections in this title.

All chapters in Title 33597 Ch 111, Government Funds141 Ch 117, The Public Monies38 Ch 21, Information and Returns34 Ch 3, Miscellaneous Excise Taxes; Gross Re…31 Ch 89, Levy and Collection of Tax31 Ch 81, General Provisions; Rate of Tax27 Ch 45, Crimes, Other Offenses, and Forfeitures26 Ch 27, Collection24 Ch 47, Judicial Proceedings21 Ch 118, Tort Claims15 Ch 85, Assessment of Property14 Ch 113, Appropriations14 Ch 115, Accounting14 Ch 2, Gift Taxes11

597 sections·Filtered byTitle 33✕

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.

Showing 351–400 of 597

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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. § 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. § 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…

33 V.I.C. § 3001 Revolving Working Fund

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(a) The Revolving Working Fund, heretofore established, from which expenditures may be made by the government of the Virgin Islands, on a reimbursement basis, for work accomplished for the United States Government and all its agencies, and for all departments, bureaus and agencie…

33 V.I.C. § 3002 District Public Road Fund

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(a) There is established a special fund in the Treasury of the Virgin Islands to be designated as the District Public Road Fund consisting of four separate accounts: St. Croix Public Road Account; St. Thomas Public Road Account; St. John Public Road Account; and the Water Island …

33 V.I.C. § 3002a District Street Lighting Fund

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(a) There is established a special fund in the Treasury of the Virgin Islands to be designated as the District Street Lighting Fund consisting of four separate accounts: the St. Croix Street Lighting Account; St. Thomas Street Lighting Account; St. John Street Lighting Account; a…

33 V.I.C. § 3003 —Purposes

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The Legislature shall make available, out of funds in the special “Road Fund” established in section 3002 of this title, appropriations for expenditures under the direct control of the Department of Public Works exclusively for purposes of road construction, extension, and mainte…

33 V.I.C. § 3003a Transportation Trust Fund

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(a) There is established a special fund to be designated as the “Transportation Trust Fund” and to be held by the Commissioner of Finance on behalf of the Government of the United States Virgin Islands separate and apart from all other funds of the Government of the Virgin Island…

33 V.I.C. § 3004 Land Bank Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund to be designated the “Land Bank Fund”. The Commissioner of Finance is directed to maintain and provide for the administration of the said special fund as a separate and distinct fund in the Treasury, an…

33 V.I.C. § 3005 Virgin Islands Elections Fund

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(a) There is established in the Treasury of the Virgin Islands a fund known as “The Virgin Islands Elections Fund” (the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the Treasury of the Government of the V…

33 V.I.C. § 3007 Public Parking Lot Fund

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(a) There is established a special fund in the Treasury of the Virgin Islands designated as the “Public Parking Lot Fund” consisting of four separate accounts: St. Croix Public Parking Lot Fund; St. Thomas Public Parking Lot Fund; St. John Public Parking Lot Fund; and Water Islan…

33 V.I.C. § 3010 Athletic Fund

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All monies collected by the Department of Education, as fees, rentals, gifts or otherwise under the provisions of chapter 1 of Title 32, relating to parks and recreation generally, shall be covered into the Treasury of the Virgin Islands in a special revolving fund to be designat…

33 V.I.C. § 3011 Administration of Athletic Fund; limitation on use

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The Commissioner of Finance is directed to maintain and provide for the administration of the said “Athletic Fund” as a separate and distinct fund in the Treasury, and no funds therein shall be available for expenditure except as provided in this title.

33 V.I.C. § 3012 Use of Athletic Fund; minimum contributions to athletic leagues; proceeds from concessions

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The Commissioner of Planning and Natural Resources shall make available out of funds in the special “Athletic Fund”, established by section 3010 of this title, funds for expenditures exclusively for sports and recreational activities under the supervision of the Department of Pla…

33 V.I.C. § 3014 Appointment of promoter of sports activities

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The Governor is authorized to employ by contract for a period not less than two years a qualified person to direct the promotion of sport activities, in cooperation with the Recreation Bureau, throughout the Virgin Islands. Such promotion shall include any and all sport events an…

33 V.I.C. § 3015 Determination of expenditures from Athletic Fund

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Expenditure from the Athletic Revolving Fund shall be made at the discretion of the Commissioner of Planning and Natural Resources in accordance with rules and regulations prepared by him and approved by the Governor of the Virgin Islands. The Commissioner shall determine the nat…

33 V.I.C. § 3016 Data Processing Revolving Fund

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(a) There is hereby created a Data Processing Revolving Fund which shall be constituted of all monies paid or otherwise made available to the Government of the United States Virgin Islands for the development of Data Processing Systems, or in payment for Data Processing Services,…

33 V.I.C. § 3017 Health Revolving Fund

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(a) The “Health Revolving Fund” heretofore established in the Department of Health is hereby continued as a special fund in the Treasury of the Virgin Islands. (b) The Commissioner of Finance is directed to maintain and provide for the administration of the Health Revolving Fund …

33 V.I.C. § 3018 Agriculture Revolving Fund

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(a) There hereby is created and established in the Treasury of the Virgin Islands a special fund to be designated the “Agriculture Revolving Fund”. (b) The Commissioner of Finance is directed to maintain and provide for the administration of the Agriculture Revolving Fund as a se…

33 V.I.C. § 3018a Agriculture in the Classroom Fund

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(a) There is created and established in the Treasury of the Virgin Islands a special fund to be designated the “Agriculture in the Classroom Fund”. (b) The Commissioner of Finance is directed to maintain and provide for the administration of the Agriculture in the Classroom Fund …

33 V.I.C. § 3019 Transfer and consolidation of departmental funds for payment of certain obligations

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For the purposes of facilitating the processing and payment of the obligations of the Government of the United States Virgin Islands for telephone service, gasoline and oil for vehicles, and potable water and salt water services, the Governor may, in his discretion, authorize the…

33 V.I.C. § 3020 Same; submission of consolidated bills; certification; information as to payments; notice and adjustment of improper bills paid

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(a) The Commissioner of Property and Procurement shall require the dealer of services referred to in section 3019, subsection (a) of this title, to submit a detailed listing of bills which shall be paid on the basis of certification of the certifying officer of the administering …

33 V.I.C. § 3021 Same; addition of amounts paid to total obligations of department

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For the purpose of determining accurate figures on total departmental obligations, the amounts paid for such service through the account or accounts herein authorized shall be administratively added to the total obligations of the department on an annual basis.

33 V.I.C. § 3022 Implementation of sections 3019–3022 by Governor

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Sections 3019–3022 of this title shall be effective on and after July 1, 1964, but its provisions may be implemented from time to time as the Governor may determine and direct.

33 V.I.C. § 3023 Notice to Legislature of grants-in-aid

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(a) Within five days of the receipt thereof, every department, agency or instrumentality of the Government of the United States Virgin Islands which receives or administers any program of grants-in-aid from the United States Government shall notify the Legislature of the Virgin I…

33 V.I.C. § 3024 Definition of grants-in-aid

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When used in sections 3023–3025 of this title the term “grants-in-aid” includes any payments made by the Federal Government to this Territory whether the payments are made in advance, or as reimbursements for expenditures already incurred, and whether subject to conditions or not…

33 V.I.C. § 3025 Collection of indirect costs of grants-in-aid

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(a) There is hereby established as a separate and distinct fund within the Treasury of the Virgin Islands a special fund to be designated and known as the “Indirect Cost Fund”. This Fund shall be comprised of amounts deposited therein as described hereinbelow, as well as of funds…

33 V.I.C. § 3026 Retirement System Mortgage Loan Fund [See, also, § 3026 below]

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(a) There is created and established in the Treasury of the Virgin Islands a special fund to be designated the Retirement System Mortgage Loan Fund. The Commissioner of Finance shall maintain and provide for the administration of said Fund as a separate and distinct fund in the T…

33 V.I.C. § 3026a Interest Revenue Fund

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There is hereby established in the Treasury of the Virgin Islands, a special fund to be designated the “Interest Revenue” Fund into which there shall be deposited all revenues of the Government of the United States Virgin Islands derived from interest earned on deposits of govern…

33 V.I.C. § 3027 Moderate Income Housing Fund

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(a) There is established in the Treasury of the Virgin Islands a special revolving fund to be known as the Moderate Income Housing Fund. The Commissioner of Finance shall provide for the administration of the said Fund as a separate and distinct fund in the Treasury, and no amoun…

33 V.I.C. § 3028 Office of the Code Revisor Fund

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(a) There is established within the Treasury of the Virgin Islands a separate and distinct fund to be designated and known as the Office of the Code Revisor Fund (hereinafter, in this section referred to as the “Fund”). The Commissioner of Finance shall maintain and provide for t…

33 V.I.C. § 3029 Foster Care of Children Fund

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(a) There is created and established in the Treasury of the Virgin Islands a special revolving fund to be designated and referred to as the Foster Care of Children Fund. The Commissioner of Finance shall maintain and provide for the administration of said Fund as a distinct fund …

33 V.I.C. § 3030 Criminal Victims Compensation Fund

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(a) There is created and established in the Treasury of the Virgin Islands a special revolving fund to be designated and known as the Criminal Victims Compensation Fund. The Commissioner of Finance shall maintain and provide for the administration of said Fund as a separate and d…

33 V.I.C. § 3031 Small Business Development and Loan Fund

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(a) There is created and established in the Treasury of the Virgin Islands a special revolving fund to be designated and known as the Small Business Development and Loan Fund (hereinafter in this section referred to as the “Fund”). The Commissioner of Finance shall maintain and p…

33 V.I.C. § 3032 Virgin Islands Fire and Emergency Medical Services Emergency Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund to be designated the “Virgin Islands Fire and Emergency Medical Services Emergency Fund”. The Commissioner of Finance shall provide for the administration of this Fund as a separate and distinct fund in…

33 V.I.C. § 3033 Health Insurance Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a special revolving fund to be designated and referred to as the Health Insurance Fund. The Commissioner of Finance shall provide for the administration of such fund as a separate and distinct fund in the Treas…

33 V.I.C. § 3034 Milk Process Relief Fund

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There is hereby created within the Treasury of the Virgin Islands, a special fund to be known as the “Milk Processors Relief Fund” (hereinafter referred to as the Fund). Said Fund shall be utilized in paying a subsidy to St. Croix Milk Processors on the basis of an increased prod…