§ 2591. Assignment or Sale and Transfer of Tax Liens
(a) The Lieutenant Governor of the United States Virgin Islands may assign or sell and transfer, for consideration, to a third party, any tax liens on real property which remain unpaid after the due date. The tax liens may be assigned or sold and transferred in any manner the Lieutenant Governor deems appropriate, including but […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]