reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 2451 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 87 - Review of Assessments|§ 2451. Appeals to the Board of Tax Review; complaint; time for appeal

 (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 and can be filed at the Office of the Tax Assessor. No such complaint or claim shall be considered by the Board unless it is presented no later than September 15th succeeding the year for which the assessment is made and no statements or arguments on behalf of such complaint or appeal shall be considered except those presented by the aggrieved person, his duly accredited agent or attorney. In addition, any complaint which does not contain proof of payment of the current assessment during the pendency of the appeal as required by subsection (b) of this section, shall be immediately dismissed by the Board of Tax Review. (b) A taxpayer who files an appeal from an assessment against him shall pay to the Tax Assessor, an amount equal to the full amount of the assessment for the tax year previous to that for which the assessment is being appealed plus 50% of the difference between the previous year's tax amount and the current tax year's amount. In addition, this amount shall be paid in succeeding years until the appeal is settled; provided that the decision of the Board of Tax Review shall be applied in all tax years paid under the provisions of this subsection as may be ordered by the Board. The payment of the taxes upon any property, due for the year for which an appeal from an assessment upon such property is taken, shall not prejudice the status of the appeal or the right of the appellant to prosecute such appeal before the Board of Tax Review. In the event that a taxpayer is successful in an appeal from an assessment of real property, the Tax Assessor shall refund any excess taxes paid within 30 days of the judgment of the Board of Tax Review. In the event that the Board of Tax Review increases the amount of the assessment, the taxpayer shall pay the balance due to the Tax Assessor within 30 days of the judgment of the Board of Tax Review. Notwithstanding any law to the contrary, if either the taxpayer or the Tax Assessor fails to make payments or refunds required pursuant to a decision of the Board of Tax Review, interest accrues on the principal amount of the payment or refund at four percent a year.
V.I. Code tit. 33, § 2452 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 87 - Review of Assessments|§ 2452. Board of Tax Review; hearing and functions

 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 later than one hundred twenty (120) days after the last permissible date for the filing of a taxpayer's complaint or claim as provided in sections 2412(3) and 2451 of this title, and shall— (1) notify the aggrieved person or his representative to appear at one of its hearings; (2) hear the appeal and determine any questions arising before it which relate to the liability of the property to assessment, or to the amount thereof; and (3) upon recording its determination, order the assessment books or schedules to be corrected in accordance with its decision.
V.I. Code tit. 33, § 2453 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 87 - Review of Assessments|§ 2453. Board of Tax Review; power; appeals to the Superior Court

 (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 correct all errors made therein. However, no increase shall be made in the valuation of the property of any person unless such person shall have been given at least 14 days' notice of the intention to make such increase, in the manner provided for in section 2412 of this title. (b) In any proceeding authorized by this subtitle, the Board of Tax Review may examine on oath or affirmation, any person who may have knowledge of or information about property subject to taxation. Any member of the Board may administer the oath or affirmation. (c) The Board of Tax Review may designate hearing officers, qualified by training or experience in the areas of law, tax, or accounting, to conduct hearings under this chapter, to compile evidence and establish findings of fact, but the final substantive decision in all appeals or complaints under this chapter shall be made by the Board of Tax Review. (d) The decision of the Board of Tax Review in all matters coming before it under this subtitle shall be final unless the taxpayer, within 30 days after receipt from the Board of the notice provided in section 2454 of this title, petitions the Superior Court of the Virgin Islands for a review. A copy of this petition must be served on the Chairman of the Board of Tax Review. The Superior Court may modify, reverse or affirm the decision of the Board of Tax Review.
V.I. Code tit. 33, § 2454 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 87 - Review of Assessments|§ 2454. Recording and notice of decisions of the Board of Tax Review

 (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 have been affected by said decision shall be notified of the same in writing and entry shall be made in the record of the Board that the notices required by this section to be sent to taxpayers have been given or mailed, which entries shall be conclusive evidence of the giving or mailing of the notices required. (b) Every valuation changed by the Board under this subtitle shall be recorded by the Tax Assessor on the assessment roll required by section 2405 of this title.
V.I. Code tit. 33, § 2455 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 87 - Review of Assessments|§ 2455. Transmittal of Board records, etc., to the Lieutenant Governor; clerical assistance

 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 with the clerical assistance, books, and stationery necessary for the proper execution of its duties.
V.I. Code tit. 33, § 2456 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 87 - Review of Assessments|§ 2456. Office of the Tax Assessor Revolving Fund

 (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 available for expenditure from the Fund except as provided by this section. (b) The Fund shall consist of one percent of the real property taxes collected annually by the Tax Assessor or an amount not to exceed $500,000 per annum and one percent of all real property taxes collected when two or more real property tax bills are issued in one calendar year, beginning with the calendar year 2007, and such sums as may be appropriated from time to time by the Legislature, all of which shall remain available until expended. (c) Monies shall be disbursed from the Fund by the Commissioner of Finance upon the authorization of the Tax Assessor, for the purpose of purchasing and maintaining data processing equipment, for staffing and training of personnel, and for the purchase and procurement of such other necessary supplies, equipment and professional services as may be determined to be necessary by the Tax Assessor for maintaining and improving the Office of the Tax Assessor. (d) The Commissioner of Finance shall maintain a record of all monies deposited into and disbursed from the Fund and shall annually report to the Governor and the Legislature on the status of the Fund.
V.I. Code tit. 33, § 3001 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3001. Revolving Working Fund

 (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 agencies of the government of the Virgin Islands; and for rental of equipment used on projects for the above agencies as well as for private enterprises and individuals, is hereby continued. (b) The Department of Public Works is authorized to use the fees received from the rental of equipment for the maintenance and repair of said equipment.
V.I. Code tit. 33, § 3002 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3002. District Public Road Fund

 (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 Public Road Account. Monies shall be covered into the Fund as provided in subsection (b) of this section. (b) Two percent (2%) of all property taxes collected for each island and the monies collected under this subsection shall be deposited into the respective island's Public Road Account. The Commissioner of Finance shall make distribution of property tax collections into each island's Public Road Account within 30 days from the end of each quarter. In addition to the two percent (2%) of all property taxes collected for each island before October 1, of each year, two percent (2%) of all delinquent property taxes, including interest, paid after October 1 of each fiscal year, shall be deposited into the respective island's Public Road Account. (c) The Commissioner of Finance shall make available, out of the funds in each island's Public Road Account, disbursements for expenditures under the direct control of the Engineering Division of the Department of Public Works exclusively for the repair of the respective island's local public roads, including drainage, maintenance, pavement and beautification. (d) The Commissioner of Finance shall maintain and provide for the administration of each island's Public Road Account, and no funds therein shall be available for expenditure except as provided in this section.
V.I. Code tit. 33, § 3002a (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3002a. District Street Lighting Fund

 (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; and the Water Island Street Lighting Account. Monies shall be covered into the Fund as provided in subsection (b) of this section. (b) Each island's Street Lighting Account shall consist of four percent of all property taxes collected for the respective island. Distribution of property tax collections into each island's Street Lighting Account shall be made within 30 days from the end of each quarter. In addition to four percent of all property taxes collected for each island before October 1 of each year, four percent of all delinquent property taxes, including interest, collected after October 1 of each fiscal year, shall be deposited into the respective island's Street Lighting Account. (c) The Commissioner of Finance shall make available, out of the funds in each island's Street Lighting Account, disbursements for expenditures under the direct control of the Virgin Islands Water and Power Authority exclusively for street light maintenance and installation along the local public road system. (d) The Commissioner of Finance shall maintain and provide for the administration of each island's Street Lighting Account and no funds therein shall be available for expenditures except as provided in this section.
V.I. Code tit. 33, § 3003 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3003. —Purposes

 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 maintenance, and other purposes specified by law.
V.I. Code tit. 33, § 3005 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3005. Virgin Islands Elections Fund

 (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 Virgin Islands, and shall hold the Fund separate and apart from all other moneys, funds and accounts. Investment earnings credited to the assets of the Fund shall become part of the Fund. No amounts in the Fund shall be available for expenditure or disbursement except as provided in this section and subject to the Help America Vote Act of 2002, P.L. 107–252 § 251. Any amounts in the Fund shall remain available without fiscal year limitation until expended. (b) The Fund shall consist of (1) sums appropriated or otherwise made available by the Legislature for carrying out the activities for which payments are made to this Territory under the federal Help America Vote Act of 2002 (P.L. 107–252); (2) all payments made to this Territory under the federal Help America Vote Act of 2002 (P.L. 107–252); (3) other amounts as may be appropriated by law; and (4) interest earned on deposits in the Fund. (c)  (1) The Commissioner of Finance shall keep accurate records with respect to the Funds including records that fully disclose the amount and disposition of the sums in the Fund, the total cost of the project or undertaking for which the sums are used, and other such records as will facilitate an effective audit under P.L. 107–252 § 902(a). (2) The Commissioner of Finance shall report annually to the Governor, Legislature and the Joint Board of Elections at the end of each fiscal year.
V.I. Code tit. 33, § 3007 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3007. Public Parking Lot Fund

 (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 Island Public Parking Lot Fund. Monies shall be covered into the Fund as provided in subsection (b) of this section. (b) All fees collected for the use of public parking lots on each island shall be deposited in the respective island's Public Parking Lot Fund. (c) The Commissioner of Finance shall make available, out of the funds in each island's Public Parking Lot Fund, disbursements to the Department of Public Works, for upgrades and repairs to the respective island's public parking lot. (d) The Commissioner of Finance shall maintain and provide for the administration of each island's fund, and no funds therein shall be available for expenditure, except as provided in this section.
V.I. Code tit. 33, § 3010 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3010. Athletic Fund

 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 designated the “Athletic Fund”.
V.I. Code tit. 33, § 3011 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3011. Administration of Athletic Fund; limitation on use

 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.
V.I. Code tit. 33, § 3012 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3012. Use of Athletic Fund; minimum contributions to athletic leagues; proceeds from concessions

 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 Planning and Natural Resources, including expenses for athletic equipment, trophies, travel expenses for insular teams, host expenses for visiting teams, contributions to athletic leagues, teams and individuals, and program improvement and promotion. Provided, that contributions to a league shall be not less than 50 percent of the gate receipts of such league; And provided further, That leagues shall be permitted to operate concessions for refreshments at league games and to retain the proceeds thereof.
V.I. Code tit. 33, § 3014 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3014. Appointment of promoter of sports activities

 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 and activities which may suitably be held in the various stadiums of the Virgin Islands, and for which admission fees may be charged.
V.I. Code tit. 33, § 3015 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3015. Determination of expenditures from Athletic Fund

 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 nature and propriety of all expenditures.
V.I. Code tit. 33, § 3016 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3016. Data Processing Revolving Fund

 (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, including any or all payments made by the Government of the Virgin Islands, agencies, departments or instrumentalities thereof under contract with the Department of Finance for Data Processing Services. (b) The Commissioner of Finance shall maintain and provide for the administration of the Data Processing Revolving Fund as a separate and distinct fund in the Treasury of the Virgin Islands and no funds therein shall be available for expenditure except as provided by this section. (c) All monies deposited into the Data Processing Revolving Fund shall be disbursed by the Commissioner of Finance exclusively for the expenditure of the Department of Finance for any and all supplies and equipment, contractual services and such other necessary services as may be incidental thereto for the operation and maintenance of Data Processing Services within the Department of Finance. (d) The Commissioner of Finance shall submit quarterly reports to the Governor and the Legislature, listing all receipts and expenditures pertaining to the Data Processing Revolving Fund.
V.I. Code tit. 33, § 3017 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 3 - Finance|Chapter 111 - Government Funds|§ 3017. Health Revolving Fund

 (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 as a separate and distinct fund in the Treasury, and no funds therein shall be available for expenditure except as provided in this section. (c) The Health Revolving Fund shall be constituted of— All revenues derived from the Department of Health and medical fees which are authorized to be charged for dental and medical services. All payments by the Department of Human Services under its contract with the Department of Health covering medical care for the aged. All sums reimbursable to the Department of Health of the Virgin Islands from Federal Grants-in-Aid Programs, for costs of services rendered to all eligible patients receiving outpatient services from the Department. All fines collected by the Department of Health pursuant to 19 V.I.C., § 1496 to be used exclusively for education programs on tobacco smoking. (d) , (e) [Repealed.] (f) The Commissioner of Finance shall submit a quarterly report to the Governor and the Legislature listing all receipts and expenditures pertaining to the Health Revolving Fund. (g) The Governor, upon the recommendation of the Commissioner of the Budget, and with the approval of the Legislature or the Finance Committee of the Legislature, if the Legislature is not in session, is hereby authorized to make transfers from the Health Revolving Fund to the General Fund. (h) The annual appropriations of the Health Revolving Fund shall remain available until expended.