Deferral of delinquent taxes and public sewer system user fees

1. Law
2. US Virgin Islands Code
3. Taxation and Finance
4. Property Taxes
5. Levy and Collection of Tax
6. Attachment and Sale of Property for Nonpayment
7. Deferral of delinquent taxes and public sewer system user fees

• Notwithstanding the provisions of § 2541, any person 60 years of age or older, or any person who has been unemployed for three (3) months or more during a calendar year and whose annual income is less than the federal poverty level, who is an owner of and bona fide resident upon property subject to attachment for delinquent taxes and public sewer system user fees may, at his option, choose to defer payment of the delinquent taxes and public sewer system user fees on such property under the following provisions:

  • (a) the annual income of such person does not exceed $20,000; and

  • (b) the Lieutenant Governor shall file a lien against such property in the amount of the delinquent taxes and public sewer system user fees plus an annual interest of 6 percent provided, however, and notwithstanding the provisions of Section 2541 of this chapter, the Lieutenant Governor may waive the requirement for the sale of the property due to delinquent taxes and public sewer system user fees upon a finding by the Lieutenant Governor that the failure of the property owner to pay the taxes was due to economic hardship; and

  • (c) the total amount of the lien and accrued interest does not exceed the real value of such person's interest in the property.

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