No change shall be made in the assessment of any property during any year because of its transfer or other alienation. However, if real estate is divided by sale or partition after a tax and public sewer system user fee has been levied thereon and such division has been duly recorded in the office of the recorder of deeds, the assessor at any time before said real estate may have been sold for payment of taxes and public sewer system user fees, upon the written request of the owners of any portion thereof, shall apportion the assessment, and the Lieutenant Governor shall apportion said taxes and public sewer system user fees, and the costs and interest accruing thereon, upon said parcels thereof in proportion to the value of each, and only the portion of said taxes and public sewer system user fees, interests and costs so apportioned upon any such parcel shall continue to be lien upon it and the owner shall be liable only for the tax and public sewer system user fee apportioned upon the parcel owned in part or in whole by him. The assessor shall send notices of the request for such apportionment by mail to every person interested in said real estate whose address is known to him. A person aggrieved by an action of the assessor in making such apportionment may appeal to the Board of Tax Review, in like manner as in case of complaint against original assessment or re-assessment, and the decision of the Board upon such appeal shall be final. In all cases where property has been transferred subsequent to the date of which the bill or receipt for tax and public sewer system fee on such property has been made out and placed in the hands of the Virgin Islands marshal and probation officer of the Superior Court for collection, or where such transfer has taken place prior to such date, but the notice of such transfer was not received by the Lieutenant Governor in time to make the bill or receipt for taxes and public sewer system user fees in the name of the new owner the taxes and public sewer system user fees shall be paid in the name of the person appearing upon said bill or receipt for taxes and public sewer system user fees, but the new owner may pay the taxes and public sewer system user fees called for by said bill or receipt and require the Lieutenant Governor to make note on the back of the bill or receipt to the effect that the tax-bill was paid by him.