48 USC 1401a: Valuation of real property for assessment; uniformity of rates
Text contains those laws in effect on January 2, 2001
From Title 48-TERRITORIES AND INSULAR POSSESSIONSCHAPTER 7-VIRGIN ISLANDSSUBCHAPTER I-GENERAL PROVISIONS
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§1401a. Valuation of real property for assessment; uniformity of rates
For the calendar year 1936 and for all succeeding years all taxes on real property in the Virgin Islands shall be computed on the basis of the actual value of such property and the rate in each municipality of such islands shall be the same for all real property subject to taxation in such municipality whether or not such property is in cultivation and regardless of the use to which such property is put.
(May 26, 1936, ch. 450, §2,
Section Referred to in Other Sections
This section is referred to in sections 1401b, 1401e of this title.