Obtaining leave to file
(a)
(1) Request for institution of proceedings by Virgin Islands. Any person having a lien upon or any interest in the property referred to in section 1663 of this title notice of which has been duly filed of record in the office of the recorder of deeds in the judicial division in which the property is located, prior to the filing of notice of the lien of the Virgin Islands as provided in section 1033 of this title, or any person purchasing the property at a sale to satisfy such prior lien or interest, may make written request to the Director to authorize the filing of a civil action as provided in section 1663 of this title.
(2) Petition to court. If the Director fails to authorize the filing of such civil action within 6 months after receipt of such written request, such person or purchaser may, after giving notice to the Director, file a petition in the proper court of the Virgin Islands, praying leave to file a civil action for a final determination of all claims to or liens upon the property in question.
(3) Court order. After a full hearing in open court, the court may in its discretion enter an order granting leave to file such civil action, in which the government of the United States Virgin Islands and all persons having liens upon or claiming any interest in the property shall be made parties.
Adjudication
(b) Upon the filing of such civil action, the court shall proceed to adjudicate the matters involved therein, in the same manner as in the case of civil actions filed under section 1663 of this title. For the purpose of such adjudication, the assessment of the tax upon which the lien of the Virgin Islands is based shall be conclusively presumed to be valid.
Costs
(c) All costs of the proceedings on the petition and the civil action shall be borne by the person filing the civil action.