reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 2355 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 81 - General Provisions; Rate of Tax|Subchapter IV - Exemptions for Land Trusts and Open Space Programs|§ 2355. Statement of policy

 The Legislature hereby determines that there is a continuing and ever increasing need to preserve and protect natural areas, open spaces, the beaches and surrounding waters, historic sites, plant and animal life and the total scenic beauty which are the very essence of the Virgin Islands. With our continuing phenomenal economic growth and ever increasing population, the Legislature further determines that it is of vital importance to the general welfare of the people of the Virgin Islands that such areas and spaces be preserved in sufficient quantity, quality and diversity to meet the environmental needs of present and for future generations. It is further recognized by the Legislature that limited public funds and resources should be supplemented by the encouragement of private organizations in their efforts to acquire and preserve such natural areas and open spaces. For these reasons the tax exemptions established by this chapter are declared to be in the public interest.
V.I. Code tit. 33, § 2355a (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 81 - General Provisions; Rate of Tax|Subchapter IV - Exemptions for Land Trusts and Open Space Programs|§ 2355a. Exemptions to nonprofit organizations

 (a) In addition to all other exemptions for taxation provided by law, there shall be exempt from property taxes all real property owned by or held in trust for any nonprofit organizations, when such property is (1) used for recreational purposes; or (2) held for the purpose of preserving open spaces, greenbelt areas, buffer zones or nature preserves; or (3) an historic site or museum location; or (4) used for scientific or educational purposes. (b) The exemption provided by subsection (a) of this section shall be conditioned upon such property being (1) open to the public under reasonable limitations, and (2) not itself used for any pecuniary profit inuring to the benefit of any individual shareholder or member of the nonprofit organization, and (3) upon the determination of the Commissioner of Planning and Natural Resources that such property is suitable for the purposes indicated hereinabove. (c) There shall be exempt from property taxes all real property owned by or held in trust for any nonprofit organization when such property is held subject to an option in the Government of the United States Virgin Islands or a subdivision thereof to acquire for public recreational, park, or like purposes at a price not exceeding its cost to such nonprofit organization, together with interest from the date of acquisition by the latter at a rate not exceeding six percent (6%) per annum, compounded no more often than annually, to the date such option be in fact exercised. Nothing shall preclude repeal or modification of the exemption from taxation herein granted, by any future legislature, but upon such legislation becoming effective the optioner may elect not to be bound by any previously qualifying option hereunder upon return of any consideration received therefor.
V.I. Code tit. 33, § 2355b (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 81 - General Provisions; Rate of Tax|Subchapter IV - Exemptions for Land Trusts and Open Space Programs|§ 2355b. Annual application; form; certificate

 (a) Eligibility of real property for the exemption granted by this subchapter shall be determined by the tax assessor for each and every year for which such exemption is sought. Application for exemption shall be submitted by nonprofit organizations to the tax assessor on or before October 1 of the tax year for which such exemption is sought. (b) Application for the exemption under this subchapter shall be on a form prescribed by the tax assessor, with the approval of the Governor, and provided for the use of applicants by the assessor. A certification or a sworn statement by the proper officers of such applicant that the facts are set forth in the application are true shall be submitted with the application. A certification shall be considered as if made under oath.
V.I. Code tit. 33, § 2355c (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 81 - General Provisions; Rate of Tax|Subchapter IV - Exemptions for Land Trusts and Open Space Programs|§ 2355c. Roll-back taxes

 (a) When real property subject to the tax exemption granted by this subchapter, is applied to a use which disqualifies it for exemption, it shall be subject to additional taxes, hereinafter referred to as “roll-back taxes”, in an amount equal to the exemption or exemptions granted for the current tax year (the year of change in use) and for such of the three tax years immediately preceding in which real property was granted the tax exemption under this subchapter. If the real property was not granted the tax exemption under this subchapter for the tax year in which the change in use occurs, then such real property shall be subject to roll-back taxes for such of the three years immediately preceding in which the real property was granted the exemption. (b) The collection, apportionment, and payment over the roll-back taxes imposed by subsection (a) of this section, the attachment of the real property for such taxes, and the right of an owner to have reviewed any judgment of the tax assessor affecting such roll-back taxes, shall be governed by the procedures, except time limitations, provided for the taxation of omitted real property under section 2413 of this subtitle, and provided for review and levy and collection set out in chapters 87 and 89 of this subtitle. Such procedures shall apply to each tax year for which roll-back taxes may be imposed. (c) The acquisition of real property which has been granted the tax exemption provided by this subchapter by the Government of the United States Virgin Islands or a subdivision thereof shall not subject the real property so acquired to roll-back taxes.
V.I. Code tit. 33, § 2355d (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 81 - General Provisions; Rate of Tax|Subchapter IV - Exemptions for Land Trusts and Open Space Programs|§ 2355d. Change in use, change in ownership

 (a) If change in use of any real property which qualifies it for exemption occurs during the tax year, including the period between October 1, and December 31, the tax assessor shall deny and nullify the application and shall impose the full tax on such real property. If, notwithstanding such change in use, the exemption under this subchapter is granted in any tax year, the tax assessor shall, upon the determination of such change in use, enter and impose an additional tax on such real property for the tax years involved in an amount equal to the exemption or exemptions granted. The additional tax imposed under this subsection shall be subject to appeal, and enforcement and collection as provided in this subtitle. (b) Eligibility of real property for the exemption granted by this subchapter shall depend only upon its continued eligibility under the provisions of this subchapter, and not upon the continuation of the same ownership of the real property, if the new owner is a nonprofit organization and it meets all other conditions for exemption described in this subchapter. (c) Change in use of a part of the real property which is being granted tax exemption under this subchapter, whether for conveyance or by other action of the owner of such real property, to a use other than that qualifying for exemption under this subchapter, shall subject that part of the real property with respect to which such change in use occurs to liability for the roll-back tax applicable thereto, but shall not impair the right of the remaining real property to the exemption granted by this subchapter, provided that it meets such conditions of this subchapter as may be applicable.
V.I. Code tit. 33, § 2355e (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 81 - General Provisions; Rate of Tax|Subchapter IV - Exemptions for Land Trusts and Open Space Programs|§ 2355e. Assessment of property not affected

 Nothing in this chapter and chapter 85 may in any manner affect the assessment of real property under this subtitle.
V.I. Code tit. 33, § 2355f (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 81 - General Provisions; Rate of Tax|Subchapter IV - Exemptions for Land Trusts and Open Space Programs|§ 2355f. Rules and regulations; penalties

 (a) The Tax Assessor shall promulgate, amend, or repeal such rules and regulations and prescribe such forms as he shall deem necessary to effectuate the purposes of this subchapter, subject to the approval of the Governor. (b) The pertinent provisions of chapter 77 of Title 14 of this code shall apply to every application, statement, and document and to all information presented to the Governor or to the Tax Assessor in any application for exemption under the provisions of this subchapter.
V.I. Code tit. 33, § 2491 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter I - Assessment and Collection of Tax|§ 2491. Preparation of assessment file

 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 necessary. No file shall contain the schedules or tax-rolls of more than one district and when endorsed and signed by the Tax Assessor said schedules or tax-rolls shall constitute the assessment file of the district to which it relates, in accordance with which the tax provided by law shall be levied and collected. Upon receipt from the chairman of the Board of Tax Review of any final decisions on duly filed appeals of real property tax assessments and/or levies, the Tax Assessor shall indorse and sign upon each assessment file as corrected in accordance with the decision of said Board a statement to the effect that the same is the assessment file for the district to which it relates, and said assessment file shall, when so endorsed constitute the assessment of property for purposes of taxation for the year.
V.I. Code tit. 33, § 2492 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter I - Assessment and Collection of Tax|§ 2492. Calculation of tax and public sewer system user fee; delivery of records to Commissioner of Finance for collection

 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 particularization and description of the persons and property taxed or charged a public sewer system user fee, upon suitable records. The Lieutenant Governor shall deliver in due time, to the Commissioner of Finance, such tax and public sewer system user fee receipts or tax-rolls and itemization of public sewer system user fees as may be necessary and the Lieutenant Governor shall be responsible for the collection of the taxes and public sewer system user fees. The possession of such tax and public sewer system user fee receipts or tax-rolls and itemization of public sewer system user fees for the taxes and public sewer system user fees due upon any property shall be sufficient warrant, on the part of the Lieutenant Governor, for the collection of said taxes and public sewer system user fees and for the attachment and sale of said property, in the manner hereinafter provided, if said taxes and public sewer system user fees are not paid within the period of time provided in section 2494 of this title.
V.I. Code tit. 33, § 2493 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter I - Assessment and Collection of Tax|§ 2493. Effect of transfer of property upon assessment of tax and public sewer system user fee

 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 recorded in the office of the recorder of deeds, the assessor at any time before said real estate may have been sold for payment of taxes and public sewer system user fees, upon the written request of the owners of any portion thereof, shall apportion the assessment, and the Lieutenant Governor shall apportion said taxes and public sewer system user fees, and the costs and interest accruing thereon, upon said parcels thereof in proportion to the value of each, and only the portion of said taxes and public sewer system user fees, interests and costs so apportioned upon any such parcel shall continue to be lien upon it and the owner shall be liable only for the tax and public sewer system user fee apportioned upon the parcel owned in part or in whole by him. The assessor shall send notices of the request for such apportionment by mail to every person interested in said real estate whose address is known to him. A person aggrieved by an action of the assessor in making such apportionment may appeal to the Board of Tax Review, in like manner as in case of complaint against original assessment or re-assessment, and the decision of the Board upon such appeal shall be final. In all cases where property has been transferred subsequent to the date of which the bill or receipt for tax and public sewer system fee on such property has been made out and placed in the hands of the Virgin Islands marshal and probation officer of the Superior Court for collection, or where such transfer has taken place prior to such date, but the notice of such transfer was not received by the Lieutenant Governor in time to make the bill or receipt for taxes and public sewer system user fees in the name of the new owner the taxes and public sewer system user fees shall be paid in the name of the person appearing upon said bill or receipt for taxes and public sewer system user fees, but the new owner may pay the taxes and public sewer system user fees called for by said bill or receipt and require the Lieutenant Governor to make note on the back of the bill or receipt to the effect that the tax-bill was paid by him.
V.I. Code tit. 33, § 2494 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter I - Assessment and Collection of Tax|§ 2494. Due date for payment of taxes and public sewer system user fees; penalty

 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 not paid by August 30th of each year, unless the Lieutenant Governor, or his authorized representative, has arranged a quarterly installment schedule or any other method of collection, such as payroll deduction, which by regulation, the Lieutenant Governor may prescribe for the payment of the outstanding taxes. The Lieutenant Governor may waive all penalties and interest. The Lieutenant Governor shall collect an additional sum of one percent of the amount due for each month or fraction thereof for which the taxes and public sewer system user fees are delinquent not to exceed 25 percent of the amount due. Notwithstanding the provisions of this section, whenever the issuance of property tax assessments is delayed, the Governor may, by Executive Order, extend the time for payment, the date of delinquency, and the date for the appeal, in order to afford equitable treatment for taxpayers receiving delayed assessments.
V.I. Code tit. 33, § 2495 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter I - Assessment and Collection of Tax|§ 2495. Demand for tax

 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 and public sewer user fees past due at the time of the notice and the information contained in general notice set forth in section 2496.
V.I. Code tit. 33, § 2496 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter I - Assessment and Collection of Tax|§ 2496. Publication of notice of tax and public sewer system user fee delinquency

 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 publication shall be deemed as notice to the taxpayer of the impending sale of the real property at public auction. Said general notice shall state that unless such delinquent taxes and public sewer system user fees, together with the interest provided for by section 2494 of this title, are paid within a period of 30 days from the publication date of the said notice, the property of the taxpayer will be attached and sold in the manner provided in this subtitle.
V.I. Code tit. 33, § 2497 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter I - Assessment and Collection of Tax|§ 2497. Quarterly transfer of escrow payments

 (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 Title 33, Virgin Islands Code. (b) Notwithstanding any other law, all escrow agents shall on a quarterly basis transfer all escrow money held by them to the Lieutenant Governor, beginning with money held in escrow for calendar year 1985 taxes and public sewer system user fees. The Lieutenant Governor shall credit the amount of tax and public sewer system user fee paid each quarter to the property for which it is paid. (c) Any escrow agent that fails to comply with this section shall be fined $100 for each quarterly payment which it fails to make as required by this section.
V.I. Code tit. 33, § 2521 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter II - Payment Under Protest|§ 2521. Payment of taxes and public sewer system user fees under protest

 (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 whom the proceedings or steps are taken shall, if he conceives the same to be unjust or illegal, pay the same under protest. (b) Upon receipt of a payment under protest, the Commissioner of Finance shall pay such revenue into the treasury, giving notice at the time of the payment to the Lieutenant Governor that the same was paid under protest.
V.I. Code tit. 33, § 2522 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 2 - Property Taxes|Chapter 89 - Levy and Collection of Tax|Subchapter II - Payment Under Protest|§ 2522. Action for recovery of tax and public sewer system user fee paid under protest

 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 the tax and public sewer system user fee was wrongfully collected the court may certify of record that the same was wrongfully paid, and shall be refunded and thereupon the Lieutenant Governor of Finance shall repay the same.
V.I. Code tit. 33, § 2542 (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|§ 2542. Recording certificates of attachment

 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.
V.I. Code tit. 33, § 2543 (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|§ 2543. Cancellation of attachments; recording

 Cancellation of attachments for unpaid taxes and public sewer system user fees shall be similarly recorded.
V.I. Code tit. 33, § 2544 (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|§ 2544. Fees upon registration of attachment or cancellation of attachment

 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.
V.I. Code tit. 33, § 2545 (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|§ 2545. Indorsement of certificate of attachment by recorder of deeds

 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 shall be charged by the recorder for such service.
V.I. Code tit. 33, § 2546 (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|§ 2546. Notice of auction sale

 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 of $5.00 for service of said notice upon the taxpayer or his representative shall be collected as part of the costs of the sale. The Lieutenant Governor shall preserve copies of such notice and paper in which said advertisement appeared, and the same shall be prima facie evidence of the proper advertisement of such sale.