Certificate of sale; deed of real property

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    • Certificate of sale

      • (a) In the case of property sold as provided in section 1055 of this title, the Director shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor.

    • Deed to real property

      • (b) In the case of any real property sold as provided in section 1055 of this title and not redeemed in the manner and within the time provided in section 1057 of this title, the Director shall execute to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.

    • Real property purchased by the Virgin Islands

      • (c) If real property is declared purchased by the government of the United States Virgin Islands at a sale pursuant to section 1055 of this title, the Director shall at the proper time execute a deed therefor after its preparation and the endorsement of approval as to its form by the United States attorney, and the Director shall, without delay, cause the deed to be duly recorded in the office of the recorder of deeds in the judicial division in which the property is located.


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