Filing
(a) In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the United States attorney at the request of the Director may direct a civil action to be filed in the proper court of the Virgin Islands to enforce the lien of the Virgin Islands under this subtitle or the Virgin Islands income tax law, with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which he has any right, title, or interest to the payment of such tax or liability.
Parties
(b) All persons having liens upon or claiming any interest in the property involved in such action shall be made parties thereto.
Adjudication and decree
(c) The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved therein and finally determine the merits of all claims to and liens upon the property, and, in all cases where a claim or interest of the Virgin Islands therein is established, may decree a sale of such property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the Virgin Islands.
Receivership
(d) In any such proceeding, at the instance of the government of the United States Virgin Islands, the court may appoint a receiver to enforce the lien, or, upon certification by the Director during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.