
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC1401a]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                        CHAPTER 7--VIRGIN ISLANDS
 
                    SUBCHAPTER I--GENERAL PROVISIONS
 
Sec. 1401a. Valuation of real property for assessment; 
        uniformity of rates
        
    For the calendar year 1936 and for all succeeding years all taxes on 
real property in the Virgin Islands shall be computed on the basis of 
the actual value of such property and the rate in each municipality of 
such islands shall be the same for all real property subject to taxation 
in such municipality whether or not such property is in cultivation and 
regardless of the use to which such property is put.

(May 26, 1936, ch. 450, Sec. 2, 49 Stat. 1372.)

                  Section Referred to in Other Sections

    This section is referred to in sections 1401b, 1401e of this title.
