reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 2547 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2547. Contents of notice of sale; manner of conducting auction

 (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 the Lieutenant Governor at public auction to the highest bidder. However, no bid shall be accepted for a less amount than the taxes and public sewer system user fees upon said property, together with all costs and penalties thereon, and unless accompanied by a cash deposit of ten percent of the amount bid. The amount deposited shall be forfeited in the event of failure on the part of the purchaser to pay the balance of the purchase money upon delivery or offer of delivery by the Lieutenant Governor of the certificate of purchase, and such delivery or offer of delivery shall be made within ten days from the date of sale. (b) The Lieutenant Governor shall procure from the Recorder of Deeds a certificate of the liens of record against any real property offered for sale at public auction; and the real property shall be sold subject to the provisions of subchapter IV of this chapter. The Lieutenant Governor shall read the relevant certificate aloud prior to offering the specific piece of real property for sale. (c) After receipt of any purchase money, the Lieutenant Governor shall deduct therefrom the sums due for taxes and public sewer system user fees, penalty and costs. The excess thereof shall be held in trust by the Lieutenant Governor, and in due course shall be paid to the taxpayer, or in the event of redemption shall be paid to the purchaser. (d) The cost of publication of the notice of sale shall be prorated among the taxpayers concerned by dividing the total cost of the publication by the number of properties advertised, and this cost shall be added to the expenses of the sale by the Lieutenant Governor.
V.I. Code tit. 33, § 2548 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2548. Continuance of auction sale

 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.
V.I. Code tit. 33, § 2549 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2549. Penalties for improperly conducting a tax and public sewer system user fee auction

 (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 selling any real or personal property for taxes to defraud the owner thereof; or (3) in any manner restrains bidders; or (4) knowingly or willfully issues a certificate of purchase of real or personal property so sold— then the Lieutenant Governor or such person shall pay the injured party all damages sustained thereby, and all such sales shall be void. (b) Any person who knowingly and willfully violates subsection (a), commits a felony. (c)  (1) For purposes of this subsection ‘“Manipulation” means to knowingly, willfully, skillfully, or in a controlling manner falsify, conceal, or cover up by trick, scheme, or device a material fact; (2) to make any false or fraudulent statement, illegitimate bid, or false representation in obtaining any real or personal property. (d) Any person who participates in the manipulation of an auction conducted under this chapter to fraudulently restrict other potential bidders from making legitimate bids on any property offered at any auction under this chapter shall be imprisoned not more than three years and fined not more than $20,000, or both. (e) Neither the Lieutenant Governor nor any other person may make any regulatory or procedural changes that have the result of limiting the rights and benefits that a property owner is entitled to under this chapter or having the result of violating the constitutional due process rights of the property owner, or defrauding the property owner, or defeating or restricting legitimated bidders or bids.
V.I. Code tit. 33, § 2550 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2550. Purchase of property by Lieutenant Governor or his representative prohibited; penalties

 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 damages sustained by the owner of the property and all such sales shall be void.
V.I. Code tit. 33, § 2551 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2551. Tax and public sewer system user fee deed; form, contents and recording

 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 real property, the amount for which it is sold, a statement that said amount has been paid by the purchaser, the amount of taxes and public sewer system user fees, penalties and cost, and such description of the property as is required by section 2541 of this title, and the folio or volume wherein the property sold shall have been recorded, in case it has been so recorded. If the right of redemption provided for in subchapter IV of this chapter is not exercised within the time prescribed, said certificate when recorded in the office of the Recorder of Deeds, shall vest the title to said property in said purchaser, free from all mortgages, liens or other encumbrances. The certificate shall be prima facie evidence of the facts recited therein in any controversy, proceeding or action involving or concerning the rights of the purchaser, his heirs or assigns, to the property thereby conveyed. The Lieutenant Governor shall have the certificate of purchase duly recorded by the Recorder of Deeds upon the payment of such fees as may be prescribed by section 133, Title 28, Virgin Islands Code, which shall be added to the costs. Thereafter, the Lieutenant Governor shall deliver the certificate to the purchaser.
V.I. Code tit. 33, § 2551a (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2551a. Improvements restricted during redemption period

 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)(8), Virgin Islands Code, during the statutory period of redemption established pursuant to subchapter IV of this chapter. If improvements to real property purchased at a tax and public sewer system user fee sale under this chapter are undertaken by the purchaser thereof in violation of this section, the previous owner, in exercising his right of redemption under the provisions of subchapter IV of this chapter, shall not be required to reimburse the purchaser, his heirs, or assigns, for the cost of any such improvements.
V.I. Code tit. 33, § 2553 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2553. Reconveyance of property bought by the government at an irregular tax and public sewer system user fee auction

 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 been improperly deprived of his property the Lieutenant Governor shall have authority to cancel said sale and where necessary to issue a certificate of redemption which shall act as a reconveyance of the property to the owner or, his heirs or assigns, as the case may be, and the property shall remain subject to all liens and legal claims against it to the same extent and in the same manner as though said property had not been sold for taxes and public sewer system user fees, and the recorder of deeds shall record the certificate of redemption without the payment of any fee for such service.
V.I. Code tit. 33, § 2554 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter III - Attachment and Sale of Property for Nonpayment|§ 2554. Deferral of delinquent taxes and public sewer system user fees

 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 upon property subject to attachment for delinquent taxes and public sewer system user fees may, at his option, choose to defer payment of the delinquent taxes and public sewer system user fees on such property under the following provisions: (a) the annual income of such person does not exceed $20,000; and (b) the Lieutenant Governor shall file a lien against such property in the amount of the delinquent taxes and public sewer system user fees plus an annual interest of 6 percent provided, however, and notwithstanding the provisions of Section 2541 of this chapter, the Lieutenant Governor may waive the requirement for the sale of the property due to delinquent taxes and public sewer system user fees upon a finding by the Lieutenant Governor that the failure of the property owner to pay the taxes was due to economic hardship; and (c) the total amount of the lien and accrued interest does not exceed the real value of such person's interest in the property.
V.I. Code tit. 33, § 2581 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter IV - Right of Redemption|§ 2581. Redemption upon payment to the Office of the Lieutenant Governor

 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 the Office of the Lieutenant Governor the full amount of all taxes and public sewer system user fees for which the property was offered at public auction, plus interest at the rate of twelve percent per annum computed on the full amount of the purchase money to the date 30 days after tender is made to the Office of the Lieutenant Governor, together with all penalties, costs incurred, taxes and public sewer system user fees due and an Office of the Lieutenant Governor Administrative fee of $15. Upon payment of said amounts, the redemptioner shall receive a certificate of redemption from the Lieutenant Governor. The certificate of redemption shall operate as a release of all claims by the auction purchaser to title to said property by virtue of the sale for non-payment of real property taxes and public sewer system user fees and shall supersede the certificate of purchase. The redemptioner may have such release duly entered in the real property register against the certificate of purchase upon payment to the Recorder of Deeds of such fees as may be specified by Title 28, section 133, of this Code. The property so released shall remain subject to all liens and legal claims against it, other than the real property tax and public sewer system user fee liens for which it was sold, to the same extent and in the manner as though said property had not been sold for real property taxes and public sewer system user fees. When the property is redeemed by a mortgagee, the redemption money paid by him shall be added to his mortgage lien and may be recovered with the same rate of interest borne by the mortgage lien; when a tenant or lessee redeems such property, he may deduct the amount of such redemption money from his rent.
V.I. Code tit. 33, § 2582 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter IV - Right of Redemption|§ 2582. Duties of Office of the Lieutenant Governor upon redemption

 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 certificate of purchase has been cancelled by virtue of the redemption and it shall be sent by certified mail to the last known address of the auction purchaser, his heirs or assigns. With such notification shall be forwarded the refund of the full amount of the purchase money plus interest at the rate of twelve percent per annum from the date of sale to 30 days after the date of redemption.
V.I. Code tit. 33, § 2584 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter IV - Right of Redemption|§ 2584. Redemption of property purchased by the government at auction sale

 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 the date of said purchase at public auction by paying to the Office of the Lieutenant Governor the full amount of the bid offered in the name of the Government, with interest at the rate of twelve percent per annum and real property taxes and public sewer system user fees due for the period between the date of sale and the date tender is made to the Office of the Lieutenant Governor, together with an Office of the Lieutenant Governor Administration fee of $15. Upon payment of said amount, the redemptioner shall receive a certificate of redemption, which certificate shall operate as a release and cancellation of certificate of purchase and property so released shall remain subject to all liens and legal claims against it, other than the tax and public sewer system user fee liens for which it was sold, to the same extent and in manner as though said property had not been sold for taxes and public sewer system user fees.
V.I. Code tit. 33, § 2592 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter V - Assignment or Sale and Transfer of Tax Liens/privatization of Tax Collection Process|§ 2592. Privatization of Attachment and Sale of Property for Nonpayment

 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 unpaid within the period prescribed by this title. These rights, powers and duties include but are not limited to collection by the attachment and sale of the property as provided for in section 2541, notice of auction sale as provided for in section 2546, the right to the issuance of a certificate of purchase, by the Lieutenant Governor, on behalf of the Government of the United States Virgin Islands to vest title in the purchaser if the right of redemption is not exercised within the time provided for under section 2581.
V.I. Code tit. 33, § 3201 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 115 - Accounting|Subchapter I - Disbursing and Certifying Officers|§ 3201. Disbursement of public monies

 Disbursements of public monies or funds of the Virgin Islands shall not be made except by the persons designated for that purpose by law.
V.I. Code tit. 33, § 3202 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 115 - Accounting|Subchapter I - Disbursing and Certifying Officers|§ 3202. Disbursing officers; designation

 The Commissioner of Finance shall, with the approval of the Governor, designate such employees of the Department of Finance as he shall deem necessary, to act as disbursing officers.
V.I. Code tit. 33, § 3203 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 115 - Accounting|Subchapter I - Disbursing and Certifying Officers|§ 3203. Disbursing officers; examination of vouchers

 Disbursing officers designated by section 3201 of this title shall— (1) disburse monies only upon, and in strict accordance with vouchers duly certified by the head of the department, establishment or agency concerned, or by an officer or employee thereof duly authorized in writing by such head and approved by the Governor; (2) make such examination of vouchers as may be necessary to ascertain whether they are in proper form, duly certified and approved, and correctly computed on the basis of the facts certified; and (3) be held accountable accordingly.
V.I. Code tit. 33, § 3204 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 115 - Accounting|Subchapter I - Disbursing and Certifying Officers|§ 3204. Certifying officers; accountability

 (a) The officer or employee certifying a voucher shall: (1) be held responsible for the existence and correctness of the facts recited on the certificate or otherwise stated on the voucher or its supporting papers and for the legality of the proposed payments under the appropriation or fund involved; and (2) be required to give bond in favor of the Government of the Virgin Islands pursuant to the provisions of chapter 31 of Title 3. (b) An officer or employee who certifies a voucher knowing that such certification may result in an illegal, improper, or incorrect payment shall: (1) for the first offense, be fined an amount equal to the amount of the illegal, improper, or incorrect payment and shall be suspended without pay for thirty (30) days; and (2) for a second or subsequent offense, be fined an amount of the illegal, improper, or incorrect payment and shall be imprisoned for at least thirty (30) days but not more than one (1) year. (c) An officer or employee convicted under subsection (b)(2) of this section shall be immediately discharged from his employment with the Government of the United States Virgin Islands. (d) An officer or employee shall not be in violation of this section if: (1) the certification was based on official records and he did not know, and by reasonable diligence and inquiry could not have ascertained the actual facts; or (2) the certification was based upon and consistent with acts of the Legislature, executive orders of the Governor, or in accordance with a written opinion of the Attorney General.
V.I. Code tit. 33, § 3205 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 115 - Accounting|Subchapter I - Disbursing and Certifying Officers|§ 3205. Certifying officers; enforcement of liability

 Certifying officers and employees shall have the right to obtain a decision by the Attorney General of the Virgin Islands on any question of law involved in the payment of vouchers.
V.I. Code tit. 33, § 3206 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 115 - Accounting|Subchapter I - Disbursing and Certifying Officers|§ 3206. Certifying and disbursing officers; accountability for correctness of computations

 The responsibility and accountability of certifying officers under sections 3203–3205 of this title shall be deemed to include the correctness of the computations of certified vouchers and disbursing officers shall not be held liable under section 3203 of this title for the correctness of such computations.
V.I. Code tit. 33, § 3241 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 115 - Accounting|Subchapter II - Accounts|§ 3241. Consolidation of payroll accounts

 All personnel service items appearing on any and all appropriation acts for the same fiscal year may be merged into one payroll account under the control of the Department of Finance.
V.I. Code tit. 5, § 551 (2019)
2019 US Virgin Islands Code|Title 5 - Judicial Procedure|Subtitle 1 - Civil Procedure|Part IV - Judgment|Chapter 46 - Foreign Judgments|Subchapter I - Enforcement of Foreign Judgments|§ 551. Short title

 This subchapter may be cited as the “Uniform Enforcement of Foreign Judgments Act”.
V.I. Code tit. 5, § 552 (2019)
2019 US Virgin Islands Code|Title 5 - Judicial Procedure|Subtitle 1 - Civil Procedure|Part IV - Judgment|Chapter 46 - Foreign Judgments|Subchapter I - Enforcement of Foreign Judgments|§ 552. Definition

 In this subchapter, “foreign judgment” means any judgment, decree, or order of a court of the United States or any other court which is entitled to full faith and credit in the United States Virgin Islands.
V.I. Code tit. 5, § 553 (2019)
2019 US Virgin Islands Code|Title 5 - Judicial Procedure|Subtitle 1 - Civil Procedure|Part IV - Judgment|Chapter 46 - Foreign Judgments|Subchapter I - Enforcement of Foreign Judgments|§ 553. Filing and status of foreign judgments

 A copy of any foreign judgment authenticated in accordance with an act of Congress or the statutes of the United States Virgin Islands may be filed in the Office of the Clerk of the Superior Court. The Clerk shall treat the foreign judgment in the same manner as a judgment of the Superior Court of the Virgin Islands. A judgment so filed shall have the same effect and shall be subject to the same procedures, defenses and proceedings for reopening, vacating, or staying as a judgment of the Superior Court of the Virgin Islands and may be enforced or satisfied in like manner.