Act No. 8073 (32nd Legislature) — An Act amending title 33 Virgin Islands Code, chapter 81, section 230! (e) relating to the limit of exemptions and credits to real property
ACT NO. 8078 BILL NO. 32-0119 THIRTY-SECOND LEGISLATURE OF THE VIRGIN ISLANDS Regular Session 2018 An Act amending title 33 Virgin Islands Code, chapter 81, section 230! (e) relating to the limit of exemptions and credits to real property owners Be it enacted by the Legislature of the Virgin Islands: SECTION 1. Title 33 Virgin Islands Code, chapter 81, section 2301, subsection (e) is amended by striking "360" and inserting “180™. SECTION 2. The Government of the Virgin Islands shall, not later than December 31, 2018, provide a credit, equivalent to the difference between the amount paid and the amount that would have been duc under 33 V.LC. 2301 (e) as amended by this act, to all persons referred to in 33 V.LC. § 2305(b)(2)-(4) who were assessed and paid real property taxes, but who would not have otherwise had to pay any property taxes or would have paid less property taxes if 33 V.LC. § 2301(c) was not enacted. Thus passed by the Legislature of the Virgin Islands on August 31, 2018. …
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