reglab/housing_qa huggingface dataset:
V.I. Code tit. 32, § 902 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XVI - Horse Racetrack Casino Revenue Funds|§ 902. Thoroughbred Fund

 (a) A separate and distinct special fund is established in the Treasury of the Virgin Islands for promotion of horse racing in the Virgin Islands designated as the Thoroughbred Fund. Monies in the Thoroughbred Fund are administered by the Commission, through the Department of Finance. (b) The Fund consists of monies disbursed from the Horse Racetrack Casino Revenue Fund pursuant to section 901(b)(3). (c) Monies in the Fund must be used to stimulate the horse racing industry in the Virgin Islands through assistance with increased economic activity and vitality to enable the industry to improve its facilities and breeding stock and create and meet industry standards for the registration of all native thorough bred horses.
V.I. Code tit. 32, § 903 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XVI - Horse Racetrack Casino Revenue Funds|§ 903. St. Croix Hospitality Training Fund

 (a) A separate and distinct special fund is established in the Treasury of the Virgin Islands for hospitality training in St. Croix designated the “St. Croix Hospitality Training Fund.” (b) The Fund is administered by the Commissioner of Department of Finance. (c) Monies in the Fund may be used solely for hospitality training on St. Croix. (d) The Fund consists of monies distributed from the St. Croix Horse Racetrack Casino Revenue Fund pursuant to section 901(b)(4). (e) The Department of Tourism shall coordinate the training programs to be implemented under the Fund.
V.I. Code tit. 33, § 2361 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 83 - Administration|§ 2361. Lieutenant Governor as director and supervisor of property assessment

 For the purpose of directing the work of the assessment of property, the preparation of the tax rolls and tax receipts corresponding thereto and the collection of the taxes, the Lieutenant Governor in addition to his other duties, shall have the direction and supervision of the assessment of property. And it shall be the duty of the Lieutenant Governor to cause to be prepared the necessary books, blanks and other forms required for prosecuting the work of revising and keeping complete the assessment of property as provided by this subtitle, and to publish such instructions as may be necessary for the guidance of taxpayers and for the instruction of the assessor. The Lieutenant Governor, through the Office of the Tax Assessor shall administer and enforce all laws relating to the assessment, levy and collection of real property taxes and to attachment and sale of real property for the non-payment of real property taxes.
V.I. Code tit. 33, § 2362 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 83 - Administration|§ 2362. Duty of recorder of deeds

 (a) Every deed of transfer of real property or interest therein and every mortgage or other security for debt secured by real property, shall be separately and specially recorded by the proper recorder of deeds, without compensation, in a special transfer book to be furnished by the Lieutenant Governor, which shall contain— (1) the date and consideration of the transfer or grant; (2) the name and residence of the grantee; (3) the name and residence of the grantor; (4) the name and residence of the person to whom said real property, interest in or debt secured by real property is assessed and taxed; and (5) a reference to the archives or records of the recorder of deeds in which the property is more fully described. (b) The recorder of deeds shall transmit the transfer book or the transcripts from the transfer book to the Lieutenant Governor at the direction of Lieutenant Governor. (c) The recorder of deeds shall transmit written notice of all transfers of real property to the Tax Assessor. (d) In addition to the duties outlined in this section, every five years, the Office of the Lieutenant Governor in collaboration with the Territorial Archivist of the Department of Planning and Natural Resources shall conduct an assessment of the cadastral and land records housed in his office, detailing the physical condition, location and accessibility of the cadastral and land records of the territory to the public. The Office of the Lieutenant Governor shall in its annual budget include an amount necessary to facilitate the assessment. This amount must meet the obligations required to complete a full assessment of the status of the land and cadastral records of the Territory. In keeping with Article 1, page 28 of the Convention between the United States and Denmark, Treaty Series No. 629, 39 Stat. 1706 in order to facilitate this assessment, the Lieutenant Governor’s Office shall seek assistance from the Danish Archives, United States National Archives and the Territorial Archives offices. At the conclusion of the assessment, the Lieutenant Governor’s office shall create a strategic plan to address the issues discovered based on the assessment and publish every five years the findings and collections of records under the management of the Lieutenant Governor’s Office for submission to the Territorial Archivist.
V.I. Code tit. 33, § 2363 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 83 - Administration|§ 2363. Tax assessor, appointment; vacancy

 The Governor shall appoint a tax assessor, who shall have been domiciled in the Virgin Islands not less than three years. The tax assessor shall be attached to the office of the Lieutenant Governor and shall perform his functions and duties under the supervision and control of the Lieutenant Governor. In case the office of the tax assessor becomes vacant, the Governor shall appoint a person to fill such vacancy.
V.I. Code tit. 33, § 2364 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 83 - Administration|§ 2364. Tax assessor; oath of office; bonding

 The assessor before entering on the duties of his office, shall take and subscribe an oath to perform well, faithfully and impartially the several duties of his office and shall execute a bond to the Government of the United States Virgin Islands with good and sufficient sureties to be approved by the Governor and the Legislature in such sum as shall be determined by them jointly. The Government of the United States Virgin Islands or any person aggrieved or injured by the willful neglect of duty of an assessor may recover upon such bond the amount lost to the Government of the United States Virgin Islands or person on account of such neglect of the assessor together with the costs of the suit.
V.I. Code tit. 33, § 2401 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2401. Definition of immovables

 (a) For the purpose of the assessment and collection of taxes, real property shall be deemed to be synonymous with immovables. (b) An immovable is a thing which from its nature, destination or the object to which it is applied, cannot move itself or be removed. (c) The following are immovables— (1) land, buildings and structures of every kind adherent to the soil; (2) everything attached to an immovable in a fixed manner in such a way that it cannot be separated from it without breaking the matter or causing injury to the matter; (3) machinery, vats or tanks, instruments or implements intended by the owner of the tenement for the industry or works that he may carry on in any building or upon any land, and which tend directly to meet the needs of the said industry or works, and which are fixed to the building or land; and (4) docks and structures, which, though floating, are intended by their nature and the object to which they are designated to remain in a fixed place in any harbor, bay, or any shore.
V.I. Code tit. 33, § 2402 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2402. Tax assessor; duties

 (a) The tax assessor shall once every five (5) years, upon actual view, value and assess all residential real property as defined in Section 2301(c)(2) of this title subject to taxation in the Virgin Islands. (1) If, as a result of a reassessment, the amount of real property tax for a homestead or unimproved property increases over 125% from the previous year's real property tax for the homestead or unimproved property, and the household income of the property owner is less than $135,000, the property owner shall receive a tax credit equal to 40% of the real property tax increase for the homestead or unimproved property, but the tax credit may not exceed $5,000. (b) The tax assessor shall at least once every five years, in accordance with the standards established in section 2404, upon actual view, value and assess all commercial property subject to taxation in the Virgin Islands. For purposes of this chapter “commercial property” shall mean real property owned by a person primarily for the income producing capabilities of such property including residential buildings with 5 or more units as defined in 29 V.I.C. §  332. (c) The Tax Assessor shall have access to the records of the Recorder of Deeds, the Commissioner of Public Works, or any other officer of the Government of the United States Virgin Islands, and shall list all alienations of the property subject to taxation and shall perform such duties as may be required by law. (d) The Tax Assessor shall, for all properties subject to taxation under the provisions of this section and connected to the public sewer system, determine the use or uses of said property to provide records which permit the implementation of Title 19, section 1534, Virgin Islands Code, and shall annually assess each owner of property which contains sanitary or other facilities connected to the public sewer system in accordance with the provisions of section 1534. (e) The Tax Assessor shall grant to each owner of real property located within the historical districts of Christiansted, Frederiksted and Charlotte Amalie a real property tax credit equal to 50 percent of the property tax assessment for the past two assessment years if the owner develops or improves the real property and the value of the development or improvement is more than $50,000. No property owner is eligible to receive this benefit until the Historic Preservation Commission certifies that the development or improvement is consistent with the Secretary of the Interior's standards for rehabilitation of historical structures.
V.I. Code tit. 33, § 2403 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2403. Method of making assessments

 The Tax Assessor, in making the assessment or in revising existing assessments, shall list each piece or parcel of real estate separately, and give to each its assessed value, together with a description of the parcel and the name and address of the owner, insofar as such information can be obtained. Where real property embraces both land and improvements, the assessed value of the land and of the improvements shall be given separately.
V.I. Code tit. 33, § 2404 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2404. Assessment of property; factors to be considered

 (a) In assessing the fair market value of real property, the Tax Assessor shall use the applicable standards promulgated by the International Association of Assessing Officers (“IAAO”), and shall promulgate such rules and regulation as necessary to implement the IAAO standards for all classifications of property set forth in section 2301(b) of this title. (b) The Tax Assessor may promulgate any rules necessary for the implementation of this chapter. (c) In computing the actual value of real property subject to taxation, the assessor shall exclude any additional value that the construction or installation of a renewable or alternative energy electric power production plant or device adds to the property's taxed value. (d) Any taxpayer who is not satisfied with the assessment of his real property is entitled to have his property re-assessed upon appeal to the Lieutenant Governor who shall cause the re-assessment to be completed and upon completion of the re-assessment, the Lieutenant Governor shall within seven working days respond in writing to the taxpayer.
V.I. Code tit. 33, § 2405 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2405. Preparation of assessment roll

 (a) The assessment of property, as the same appears on the tax roll last prepared, shall, after it has been corrected, amended and revised, as herein provided for, constitute the assessment roll for the current calendar year. As soon after January 1st of each year as possible, and not later than May 31st, the Tax Assessor shall fill out an assessment schedule showing in detail each separate piece of real property and improvements thereon, subject to taxation and belonging, on January 1st, to each taxable person whose property, in the opinion of the Tax Assessor should be revalued or reassessed for the purpose of taxation, or the revaluation of which has been requested by the owner thereof or by the government of the United States Virgin Islands, or by any property owner. The assessment roll shall be open to public inspection at any time. (b) The Tax Assessor may deliver such blank schedule or schedules, to which may be attached such interrogatories as he deems necessary in order to secure discovery of taxable property and its value, to any taxable person or to any adult member of his household or business establishment, and require said taxable person to issue and make the proper receipt for such schedule and return the same to him, properly filled out, within a period not to exceed ten days, and the taxable person shall make upon said schedule or schedules, a complete return and full valuation of all the real property owned, held or possessed by him and liable to taxation, and return the same to said Tax Assessor within the period of time appointed. Every partnership, concern, trustee, administrator, guardian, agent and every person having any manner of title, either legal or equitable, or having possession of, holding or claiming in any manner anything required to be returned in the schedule shall be held subject to the provisions of this subtitle and shall make return upon said schedule as provided in this section. (c) Whenever property is owned, held or possessed by more than one person as administrator, executor, trustee, or in any other fiduciary or representative capacity, any one of them may make the oath required by section 2406 of this title. Every schedule of partnership property shall be sworn to by at least one of the partners, and every schedule of corporate property shall be sworn to by the president, director or local agent. Every schedule of a limited liability company shall be sworn to by a member or manager. The Tax Assessor, however, shall not be bound in any manner by the list of property or the value placed thereon as thus returned by a taxpayer, but shall proceed upon the information as he may be able to obtain, to assess the property at its actual value, according to his best information.
V.I. Code tit. 33, § 2406 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2406. Oath to be taken by taxpayers upon return of schedules

 Every person liable to taxation under this subtitle shall, at the time of returning the list or schedule provided for in section 2405 of this title to the Tax Assessor, take and subscribe an oath to the following effect—I, ____, being duly sworn, say that to the best of my knowledge, information and belief, the foregoing statement contains a full, true and complete list of all property held or belonging to me (or to me as a partner, or in my possession as trustee, administrator, guardian, or agent) in the Virgin Islands, and that such property has been fully and fairly described and its true condition and value represented; and that all interrogatories relating thereto have been fully and truthfully answered; that I have in no case sought to mislead said Tax Assessor as to the quantity or quality of said property.____Subscribed and sworn to before me this ____ day of ____ 19____Tax Assessor.
V.I. Code tit. 33, § 2407 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2407. Persons empowered to administer the oath

 The Lieutenant Governor and the Tax Assessor shall administer the required oath or affirmation to any person or persons listing and valuing their property. No charge shall be made for the taking of the oath or affirmation.
V.I. Code tit. 33, § 2408 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2408. Penalty for failure to complete the assessment schedule

 (a) Whoever— (1) fails to fill out and return the assessment schedule when so required by the assessor; (2) fails or refuses to take and subscribe any oath, affidavit or affirmation required by this subtitle— shall be fined a sum equal to 10% of the real property tax assessed or $5,000, whichever sum is lower or imprisoned not more than 1 year, or both and shall forfeit the right to appeal to the Board of Tax review under section 2451 of this title. (b) Whoever returns to the Tax Assessor a false or fraudulent list schedule, or statement is subject to the fines and terms of imprisonment set forth in title 14 Virgin Islands Code, chapter 41, section 843.
V.I. Code tit. 33, § 2409 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2409. Power of Tax Assessor to examine under oath

 In listing or valuing the property of persons who have made no return of the same, the Tax Assessor is authorized to examine under oath or affirmation any person who he may believe has knowledge of the amount and value of said property. For the taking or administering of said oath or affirmation, no charge shall be made.
V.I. Code tit. 33, § 2410 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2410. Person to whom property is assessed

 The Tax Assessor shall assess all real property to the person who is either the owner or in possession of the property as of January 1, and the person appearing of record as of January 1, shall be held to be the true owner thereof, starting with the FY 2013 bills, and similarly following each year thereafter. Except as otherwise provided, all taxes must be assessed as of January 1 of the calendar year with respect to which the taxes are assessed. Property characteristics and assessments are as of January 1 for the Calendar Year of which tax bills are issued. No deduction shall be allowed on account of any debt incurred by mortgage, conditional sale, contract, or other obligation upon said real property and the taxes so levied shall be a lien upon the property.
V.I. Code tit. 33, § 2411 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2411. Duty of property owners to report unassessed property

 Every person owning property liable to taxation under this subtitle which has not been assessed for taxation, or which has escaped assessment or taxation for any year, shall report the same to the assessor.
V.I. Code tit. 33, § 2412 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2412. Notice of new assessment or change in assessment

 The Tax Assessor shall— (1) whenever he makes any changes in the existing assessment of property of a taxpayer; or (2) whenever he assesses the real property of a taxpayer not previously assessed; or (3) whenever he makes any changes in the list and assessment of property as returned by a taxpayer who has been called upon to fill in a schedule showing his property subject to taxation— mail by regular mail notice of such action, which may be in the form of a tax bill to the taxpayer or person in charge of the property, to the address of the property or such other address as the taxpayer may have provided to the Tax Assessor. If a new assessment is made on the property, such notice shall be mailed no later than May 15th of the year the assessment is made. Any taxpayer aggrieved by the action of the Tax Assessor may institute a review of assessment under the provisions of chapter 87, Title 33, not later than September 15th of the year in which said notice is received. If a new assessment has not been made, the prior year’s assessment must be applied to the current year’s assessment.
V.I. Code tit. 33, § 2413 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2413. Assessment of property which has previously escaped assessment; reassessment of improperly assessed property

 Whenever the Lieutenant Governor learns that any real property liable to taxation has been omitted from the assessment of property of any taxpayer for any year, he shall immediately cause the same to be assessed for the years for which such property has escaped assessment and to add such property to the tax rolls for such years and proceed to the collection of the taxes corresponding to the same and all surcharges accruing on account of such taxes not having been paid in due time, in the manner prescribed by this subtitle. If, however, the property has not been assessed and taxed through no willful default of the owner, the Commissioner of Public Administration may, in his discretion, remit the surcharge, in whole or in part. In all cases where property has been assessed for any year, but such assessment has been made in other than the name of the true owner or possessor, or has been so made as to be void, the Commissioner of Public Administration shall— (1) cancel such assessment and eliminate the same from the taxroll; (2) withdraw and cancel the tax receipts or bills corresponding to the same; (3) proceed to reassess such property and correct the tax-rolls accordingly; and (4) collect the taxes corresponding to such reassessment in the manner provided in this section for assessment and collection of taxes on real property that has improperly escaped assessment. In cases of the above nature where the tax has been paid by the wrong person, such payment shall be refunded by the Commissioner of Finance.
V.I. Code tit. 33, § 2414 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 85 - Assessment of Property|§ 2414. Transmittal of assessments to the Lieutenant Governor

 As fast as the assessment or revision of the assessment of property required by this subtitle is made, or at such intervals of time as may be fixed by the Lieutenant Governor, the Tax Assessor shall promptly transmit the completed schedules to the Lieutenant Governor, who shall cause the same to be examined, arranged and delivered to the Board of Tax Review.