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IN THE SUPERIOR COURT OF THE VIRGIN ISLANDS DIVISION OF ST. CROIX GOLDEN RESORTS, LLLP, AVI Plaintiff LIMITED LIABILITY LIMIT CASE NO. SX-08-CV-0000108 ACTION FOR: DECLARATORY JUDGMENT VS ANDREW C SIMPSON RICHARD J. RIDGWAY Neve! Some” See? Sage Smee “ee? ‘eee ee Defendant NOTICE OF ENTRY OF AMENDED MEMORANDUM OPINION AND ORDER TO: LEE J. ROHN, ESQ. ANDREW C. SIMPSON, ESQ. MATTHEW J. DUENSING, ESQ. JUDGES OF THE SUPERIOR COURT MAGISTRATES OF THE SUPERIOR COURT ORDER BOOK 7 LAW CLERKS LAW LIBRARIAN, IT Please take notice that on May 18, 2011 a(n) AMENDED MEMORANDUM OPINION AND ORDER dated May 18, 2011 was entered by the Clerk in the above-entitled matter. Dated: May 18, 2011 MELISSA GUADALUPE COURT CLERK JI/INTERPRETER IN THE SUPERIOR COURT OF THE VIRGIN ISLANDS DIVISION OF ST. CROIX . GOLDEN RESORTS, LLP, CASE NO. $X-08-CV-109 Plaintiff, ACTION FOR DECLARATORY JUDGMENT; TRESPASS; SLANDER OF TITLE; TORTIOUS INTERFERENCE WITH CONTRACT; PUNITIVE DAMAGES; and INJUNCTIVE RELIEF ¥. ANDREW SIMPSON and RICHARD J. RIDGWAY, ) Defendants, JURY TRIAL DEMANDED r RICHARD J. RIDGWAY, CASE NO. SX-08-CV-284 Plaintiff, ACTION TO QUIET TITLE TO REAL Vv. PROPERTY GOLDEN RESORTS LIMITED LIABILITY PARTNERSHIP; GOLDEN HOLDINGS LLC; GOLDEN GAMING, LLC; PAUL GOLDEN; JERICHO ALL WEATHER OPPORTUNITY FUND, LP; and ALL PERSONS CLAIMING ANY LEGAL OR EQUITABLE RIGHT, TITLE, ESTATE, LIEN, OR INTEREST IN THE PROPERTY DESCRIBED IN THE COMPLAINT ADVERSE TO PLAINTIFF'S TITLE, OR ANY CLOUD ON PLAINTIFEF’S TITLE THERETO and DOES 1 THROUGH 10, INCLUSIVE, JURY TRIAL DEMANDED Neel we Name ae Smee See Set See! Set Sane mee” Shae” See” See Ne eel Nee et Nee Mee nee get (CONSOLIDATED) Defendants, ame Semet’ Seme” Saged” Same See! Somer Sima” Saemeet See” See ye Se” ORDER THIS MATTER is before the Court on Defendants’ Motion For Reconsideration of the Court’s decision to grant Summary Judgment in favor of Golden Resorts, LLP, and Plaintiff's Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Order Opposition thereto. For the reasons more fully set forth in the accompanying Memorandum Opinion, it is hereby. ORDERED that Defendant’s Motion for Reconsideration is DENIED. Dated: May 43, 2011. ApS , J UDGE ATTEST: EC PY VENETIA H. VELAZQUEZ, ESQ. TO BEA TRUE i” | Clerk of the Court ERTIE iL -_— 20 Tus st Lan 4 A hez, ES! EINE Th KAA YUA Zs CLER K ko LO By By Court Clerk § pervisor VA SNE) FOR PUBLICATION IN THE SUPERIOR COURT OF THE VIRGIN ISLANDS DIVISION OF ST. CROIX GOLDEN RESORTS, LLP, CASE NO, SX-08-CV-109 Plaintiff, ACTION FOR DECLARATORY JUDGMENT; TRESPASS; SLANDER OF TITLE; TORTIOUS INTERFERENCE WITH CONTRACT; PUNITIVE DAMAGES; and INJUNCTIVE RELIEF Vv. ANDREW SIMPSON and RICHARD J. RIDGWAY, Defendants. JURY TRIAL DEMANDED RICHARD J. RIDGWAY, CASE NO. $X-08-CV-284 Plaintiff, v. PROPERTY GOLDEN RESORTS LIMITED LIABILITY PARTNERSHIP; GOLDEN HOLDINGS LLC; GOLDEN GAMING, LLC; PAUL GOLDEN; JERICHO ALL WEATHER OPPORTUNITY FUND, LP; and ALL PERSONS CLAIMING ANY LEGAL OR EQUITABLE RIGHT, TITLE, ESTATE, LIEN, OR INTEREST IN THE PROPERTY DESCRIBED IN THE COMPLAINT ADVERSE TO PLAINTIFF’S TITLE, OR ANY CLOUD ON PLAINTIFF’S TITLE THERETO and DOES 1 THROUGH 10, INCLUSIVE, ) ) ) ) ) ) ) ) ) ) ) ) ) ) } ACTION TO QUIET TITLE TO REAL ) ) JURY TRIAL DEMANDED ) ) ) ‘ } (CONSOLIDATED) ) ) ) ) ) ) ) Defendants. _) Golden Resorts v, Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion AMENDED MEMORANDUM OPINION! THIS MATTER is before the Court on Defendants’ Motion For Reconsideration of the Court’s decision to grant Summary Judgment in favor of Golden Resorts, LLP (hereinafter Golden Resorts) in Civil No. SX-08-CV-284 which in effect rejected Richard J. Ridgway’s (hereinafter Ridgway) claim of adverse possession of the property in Civil No. SX-08-CV-284, Plaintiff's Opposition thereto, and Defendants’ Joint Reply to Plaintiff's Opposition. For the reasons stated below, the Motion For Reconsideration will be denied. I. STANDARD OF REVIEW Motions for Reconsideration are governed by Local Rule of Civil Procedure 7.3.? The Rule provides that “a motion for reconsideration shall be based on: (1) intervening change in controlling law; (2) availability of new evidence, or; (3} the need to correct clear error or prevent manifest injustice.” LRCi 7.3. These motions are not substitutes for appeals, and are not to be used to register disagreement with the court’s initial decision, for rearguing matters already addressed by the court, or for raising new arguments that could have been raised before but were not. Cabrita Point Development, Inc. v. Evans, 52 V.1. 968, 975 (D. V.I. 2009). ? Further, summary judgment is appropriate “if the pleadings, the discovery and disclosure materials on file, and any affidavits show that there is no genuine issue as to any material fact ! This Memorandum Opinion has been amended to add four (4) Court Exhibits that were not attached to the Memorandum Opinion entered on April 27, 2011. No case citation or legal reasoning in the original Memorandum Opinion has been omitted or changed. ? “Adopted [by the District Court, and enacted pursuant to Super, Ct. R. 7] on March 3, 2000, Local Rule of Civil Procedure 7.4 provides litigants with a vehicle to seek reconsideration or ‘reargument,’ however fashioned, or an [sic] decision or order of the district court.” Bostic v. AT&T of the Virgin Islands, 312 F.Supp.2nd 731, 733 (D. V.L 2004}. LRCi 7.4 was eventually revised and became LRCi 7.3. “In the context of a motion to reconsider, manifest injustice ‘[g]enerally, [ ] means that the Court overlooked some dispositive factual or legal matter that was presented to it.’ Manifest injustice has also been defined as ‘an error in the trial court that is direct, obvious, and observable.’” Cabrita Point Development, Inc. v. Evans. 52 V.1. 968, at 975 (Internal Citations omitted), Golden Resorts v, Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion and that the movant is entitled to judgment as a matter of law.” Fed. R. Civ. P. 56(c); see also Celotex Corp. v. Catrett, 477 U.S. 317, 323 (1986). A dispute is genuine if the evidence is such that a reasonable jury could return a verdict for the nonmoving party. Anderson v, Liberty Lobby, Inc., 477 U.S. 242, 254 (1986), At this stage, the court makes all reasonable inferences from the evidence in the light most favorable to the non-movant. Jn re Flat Glass Antitrust Litig., 385 F.3d 350, 357 (3rd Cir. 2004). Summary judgment may be entered “against a party who fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial.” Texaco Antilles Ltd. v. Creque, 273 F.Supp.2d 660, 662 (D. V.I. 2003). Once the moving party properly supports its motion for summary judgment, the non-moving party must establish a genuine issue of material fact in order to preclude a grant of summary judgment. Jd. The evidence and inferences drawn therefrom must be viewed in the light most favorable to the non-movant. /d. “The mere existence of some alleged factual dispute between the parties will not defeat an otherwise properly supported motion for summary judgment.” Jd. Il. ANALYSIS While the Memorandum Opinion rejecting Ridgway’s claim of adverse possession began with a critical analysis of his Declaration and concluded that “Ridgway has failed to allege any material fact that could allow a reasonable trier of fact to find that he had established a claim of right to the property through adverse possession,” Mem. Op. Order at 15, in this reconsideration decision other factors consistent with this Court’s decision will be discussed. Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion Under Virgin Islands law, in order to prevail on a claim of adverse possession, the claimant must show “{t]he uninterrupted, exclusive, actual, physical, adverse, continuous, notorious possession of real property under claim or color of title for 15 years or more.” V.I. CODE ANN,, tit. 28, § 11. Additionally, “courts generally agree that possession, to be adverse so as to vest title in the possessor after the lapse of the statutory period, must be actual, open and notorious, exclusive, hostile, under a claim of right, and continuous and uninterrupted.” 2 C.J.S. Adverse Possession § 29 (2003), Moreover, “[o]ne who claims title through adverse possession must prove each element of his or her claim by clear and convincing evidence.” Sasso v. Hackett, 45 V.I. 375, 381 (citing McNamara v. Christian, 26 V.I, 109, 112 (Terr. Ct. 1991)). Golden Resorts argues that Ridgway’s possession was neither continuous nor notorious, and also questions whether the actions undertaken by Ridgway with respect to the claimed property are sufficient to establish a claim of adverse possession. “Actual possession is broadly referred to as “dominion over the land” and it is not commensurate with occupancy.” Sasso, 45 V.I. at 381 (citation omitted). However, to establist actual, physical possession a party must prove activities such as the “construction of building: and making of improvements.” Cabrita Point Development, Inc. v. Evans, supra, at 983 (citiny Netsky v. Sewer, 205 F. Supp. 2d 443,460 (D. V.I. 2002)). Additionally, “[a] claimant’ possession must be hostile as to the whole world, which can be demonstrated by performing act on the Jand which only an owner customarily performs.” Hodge v. McGowan, 50 V.I. 296, 31. (Sup. Ct. 2008); see also Fleming v. Frett, 33 V.I. 58, 61 (Terr. Ct. 1995) (citing Cakebo Bakery, Inc. v. Maduro, 15 V.I. 283 (Terr. Ct. 1978)). “Mere possession of the true owner’s lan will be presumed to be with the owner’s permission and in subordination to his title and thus nc Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion hostile to it.” AfcNamara, 26 V.I. at 112 (citing 39 Am. Jur. Proof of Facts, Adverse Possession, § 7, 285 (1984)). “Open and notorious possession is unconcealed and so conspicuous that it is generally known by the public or by the people of the neighborhood.” Sasso, 45 V.I. at 383 (citing Burnett v. Benjamin, 44 V.I. 170, 176-177 (Terr. V.I. 2002) (internal quotations omitted)). The case precedents in this jurisdiction identify three elements of adverse possession as predominant in importance: 1) Rental by claimant of at least a part of the property; 2} Payment of taxes by claimant on the real property; and 3) The building of substantial improvements on the property by claimant. It is indisputable that Ridgeway does not lay claim to either of the aforementioned two (2) offers of the proof. However, he does rely upon his various activities which were acknowledged in pages 12-16 of the Memorandum Opinion and Order. The principal reason why these activities do not support the adverse possession claim is that they all were in furtherance of his business operation of a dairy farm (Mountain Mint Dairy a.k.a. Petronella Farm), which is adjacent to the property at issue in both cases. In Ridgway’s Declaration submitted as a sworn statement (Defs.’ Opp’n Mot. Summ. J. Ex. R-1), Ridgway admits that he purchased his dairy herd of cows and the equipment needed to operate his business from his landlord Mario and Caroline Gasperi, who essentially sold their business enterprise, Castle Nugent Farms, to him. In paragraph 17 Ridgway makes this revelation: When I took over the dairy operation J continued to operate it in the same manner that the Castle Nugent Farms had done. I did not restrict my dairy cows to grazing on the property J had leased or to the property 1 had the Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion right to use per the lease with the Castle Nugent Farms. Aff. of Richard Ridgeway, Ex. R-1. Earlier in his Declaration Ridgway noted that the “surrounding property” to his leased portion was “The Great Pond property” (see paragraph 4-5). In paragraphs 10-11, he stated that the surrounding property was “owned by the Estate of Howard Wall and that the principals of Castle Nugent Farms, Mario and Caroline Gasperi, were heirs of Howard Wall.” One important factor distinguishes this claim of adverse possession by Ridgway from all others ever presented in this jurisdiction. This Court has not found any other recorded claim of title by adverse possession in this Territory that comes anywhere close to the two hundred ninety-eight (298) plus acres of land to which this claimant demands title.* This claimant leased two hundred (200) acres and essentially continued the operation of a dairy farm of cows under a lease from December 1986 until April 2003 when he sold the last of his herd. This acreage was the same land previously used by his landlord, the Gasperi’s. In his own words, he swore to the following: My use of the property dropped off after April 7, 2003, because on that date I sold off the last of my dairy herd. Even after I sold the dairy herd, I continued to use the property for two horses I owned and continued to maintain the fence and continued to otherwise exercise dominion and control over the property. Aff. of Richard Ridgeway, Ex. R-1 (emphasis added). After April 7, 2003, he contends to have continued to exercise dominion and control over the Great Pond Property which is one hundred (100) acres larger than the size of the leased property of his Mountain Mint Dairy with his two (2) horses. Absent, however, was the herd of cows * This acreage is the sum total of the property (excluding the leased portion) set forth in Paragraph 4 of the complaint of SX-08-CV-284 as the land Ridgway claims title to via adverse possession in his declaration. Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion which Ridgway swore numbered between two hundred (200) to three hundred (300).* Typically adverse possession cases in this jurisdiction involve relatively small parcels of land, usually used as a residence or homestead involving cultivation of crops. In this Court’s view, two (2) cases in particular summarize the respective rights and obligations of the holder of the title and the party claiming a right to title while seeking a declaration of adverse possession. The first, indeed, the only case known to this Court that involved property being used for commercial purposes is the case of Tutein v. Daniels, 10 V.L. 255 (D. V.I. 1973). That case involved an action to quiet title, where the plaintiff asserted that the owner of the property in dispute (plaintiff's aunt) gave her the property (a lot in Christiansted town) via parol gift. The defendant, who was the surviving spouse of plaintiff's aunt, denied the fact and the validity of the gift. District Court Judge Warren Young found for the plaintiff, holding that “[t]he hostility of the disseisor’s possession is the key to success in an action for adverse possession.” /d at 260. Furthermore, in analyzing the hostility of plaintiff's claim, the Court noted that plaintiff, between 1950-1955, constructed “a substantial building worth ... between $10,000 to $12,000” and leased the improved property as a bakery and butchery, which the Court found to be worth “about $22,000” at the time of the judgment. /d. at 260-261. The plaintiff continued to upgrade the building, and also paid the real property taxes throughout the entire period of her adverse possession. Not only did these acts demonstrate hostility to other claims; the Court held that it clearly demonstrated a claim of night: 5 The size of Ridgway’s herd was stated on page 11 of his Joint Motion To Reconsider Order Granting Summary Judgment. In a letter to the Police Department dated December 27, 2007, Defendant Simpson identified himself as Ridgway’s representative and made this statement: “Until recently, Mr. Ridgway’s dairy cows provided the source of milk for Island Dairies’ production of milk on St. Croix.” This representation is at odds with Ridgway's sworn declaration that he “sold off the last of my dairy herd” on April 7, 2003. Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion. A substantial and affirmative act such as the payment of taxes is highly consistent with a claim of right to the property, even if the taxpayer is profiting from the use of the property and may be paying the taxes out of such profits. Jd. at 262 (emphasis added). After noting that the property was a vacant lot before “Miss Jess” (as she was popularly known — today she would probably be called a community activist) improved the property and increased its value Judge Young opined: .. it Is my view that Tutein has proved all of the necessary elements for title by adverse possession. Indeed, plaintiff's actions of ownership present perhaps the classic or paradigmatic case for granting adverse title. Jd. at 256, While the Gasperi’s, as the heirs to the estate of Howard Wal] may have had a claim of right to use the Great Pond Property in their dairy farm operation, Ridgway would have had no such right, nor does he make such a claim much less establish any such right. Ridgway constructed no significant improvements to the claimed property by merely erecting fences, digging wells, grazing his herd of cattle, and posting no trespassing signs. All of these activities did not improve the property or its value (as will be discussed later), but rather only facilitated his commercial venture of dairy farming. Moreover he did not pay taxes, nor did he collect rent while permitting others to use the property on various occasions. The other case which the Court deems to be highly instructive was an adverse possession claim to title tried by Judge (now Justice) Maria Cabret in 1991, namely, McNamara v. Christian et al, 26 V.I. 109, (Terr. Ct. 1991). The subject of the case was Plot No. 4, Estate Richmond in Christiansted. The plaintiff, as a boy, moved to the adjoining plot with his parents in 1969, but soon thereafter the occupants of Plot 4 (who were apparently tenants) vacated the premises. Then in 1972, the McNamara family razed the structure on Plot 4 and constructed a fence out of debris Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion around two (2) sides of Plot No. 4. The plaintiff testified that in 1977 his mother gave him exclusive possession and responsibility for maintaining the property. In furtherance of his mother’s directive McNamara erected a tool shed and a dog house, posted a “no trespassing sign” and in 1989 enclosed the plot with a chain link fence and placed a container trailer on the property. He testified that on many occasions he had stopped numerous individuals from picking coconuts from a tree on Plot No. 4. Jd at 110-111. The defendant’s representative was the legal guardian of the title holders of Plot 4. She testified that she had been handling the affairs of the defendants in relation to Plot No. 4 of Estate Richmond for about fifteen (15) years and during that time she maintained that the public used the plot as a dump site for garbage. She further claimed that she often hired an individual to clear the plot of debris and make repairs to the makeshift fence built by plaintiff. Having noticed the presence of the trailer, she had her legal counsel write a letter to McNamara demanding rental payments for his use of Plot No. 4. She also said that she telephoned the plaintiff on numerous days, but he never responded to the letter or her calls. /d. at 111. Before rejecting the plaintiffs claim to title by adverse possession Judge Cabret noted: Clearly, the evidence on the issue of exclusive, open, notorious and hostile possession is both scarce and conflicting. Yet, as previously noted, Plaintiff had to prove, by clear and convincing evidence, that_his possession of Plot 4 was exclusive, open, continuous, notorious, and hostile for 15 years. Plaintiff has failed to carry his burden. The court is not clearly convinced that his possession of Plot 4 was exclusive, open, notorious, and hostile to the rights of the defendants ... Additionally, it is uncontroverted that neither the plaintiff nor his parents ever paid any taxes on Plot 4. Although the payment of taxes is not a necessary prerequisite to prevailing on a claim for adverse possession, it is significant evidence in determining whether possession is in fact_under a claim or right. fd, at 113-114, citing Cake Box Bakery, Inc. v. Maduro, 15 V.L 283 (Terr. 1978) (emphasis added). Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion The Tutein and AfcNamara cases epitomize the standard to be used in granting or denying adverse possession claims. In the instant matter, when Ridgway’s use of the property in issue is compared to Tutein’s “classic or paradigmatic” evidence {as described by Judge Young) in support of his adverse possession claim it pales by comparison. Likewise McNamara’s “scarce and conflicting” evidence of adverse possession is mirrored in Ridgway’s unsubstantial and mostly irrelevant evidence in support of his claim of adverse possession of approximately three hundred (300) acres of undeveloped land. The relevance of these two (2) opinions which reached opposite results are enhanced by their authors who are two (2) of our most scholarly and lucid wordsmiths of our judiciary. In an effort to establish adverse possession, Ridgway submitted photos as evidence in support of his claim. However, this Court finds that the photos of Cow no. 896 prove absolutely nothing in support of his adverse possession claim. Defs.’ Joint Opp’n Mot. Summ. J. Ex. R-8. The other photos of cows submitted by Ridgway depict a few cows, no more than ten (10) on nondescript pastures Ridgway claims are on the property to which he claims title. Jd. at Ex. 10a- 10f. However, these photos do nothing to prove that the cows are cows owned by Ridgway on the subject property in the time frame of his adverse possession claim. Ridgway submitted four (4) documents in his Joint Opposition dealing with “Slo Mon” signs which he implies he created and posted on the Great Pond property. Each document will be discussed below. Defs.’ Joint Opp’n Mot. Summ. J. Ex. R-65: Front page of St. Croix Avis for January 30, 1998. Under the heading “Crucian Cows” there are photos of a couple of cows, hay rolls and a sign depicting a drawing of a cow with the words “Slo Mon Crosin.” The caption under the Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion photo reads: “The Mountain Mint Dairy Farm near Great Pond produces fresh milk from Holstein cows. The cows munch on fresh hay from Longford Estate. Motorists are advised to take it slow in the area” (emphasis added). Defs.’ Joint Opp’n Mot. Summ. J. Ex. R-73: A single page of a free publication dated February 23,1995 whose caption is: “Oh Lawd, Tis The Island Melee.” The headline reads “New High-Tech Traffic Signals Come to St. Croix,” and again depicts the “Slo Mon Crosin” sign. The short article is a “tongue-in-cheek” announcement that Public Works officials will be using the signs as “state of the art traffic control signals.” Defs.’ Joint Opp’n Mot. Summ. J. Ex. R-74: A publication of Chicago Sun-Times (Sun Times News Group). It is a faxed copy of an article entitled “Scoping out St. Croix — Active travel on the ‘other’ Virgin Island,” dated October 17, 1999. The author Judi Dash began with } the “Slo, Mon” sign which she characterized as projecting “this somnambular island pace which ‘locals’ call the ‘attitude of the latitude.’” It is a positive article which complements St. Croix as a tourist attraction with great restaurants and hospitable residents but never mentions Ridgway or his dairy farm. Defs.’ Joint Opp’n Mot. Summ. J. Ex. R-75: A photograph of a fence, silhouettes of two (2) cows behind the fence and a small sign with the name Alyssa Ridgway. Defs.’ Joint Opp’n Mot. Summ. J. Ex. R-76: Another “Slo Mon Crosin” sign with an attachment of a Declaration of Michacl Dance stating that the photo “is a true and accurate copy of a photograph I took during the Great Pond brush fire of April 10, 2008.” These exhibits are highlighted, not for their probative value on any relevant or material issue in this case, but rather for their lack thereof — the Summary Judgment decision had Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion dismissed them as irrelevant and they remain non-probative on Ridgway’s claim to adverse possession. While the claimant has provided photos of individual cows, there is no exhibit which sustains the presence of a herd of cows numbering between two hundred (200) to three hundred (300) by him at any time before 2003 on the property in issue when he quit the property by ending his dairy operation. In this case -— as in all adverse possession claims in this jurisdiction — the evidence must be “clear and convincing” on each and every element mandated by V.I. CODE ANN,, tit. 28, § LI. These exhibits are virtually irrelevant as proof of adverse possession. Additionally, even though the statements of neighbors and others who interacted with Ridgway indicate that they may have concluded that he owned the property in issue because they saw him and some of his dairy cows on the property, this evidence does not clearly or convincingly satisfy the multiple criteria detailed in tit. 28 V.I.C. § 11. See Cabrita Point Development, Inc. v. Evans, supra at 984 (Chief Judge Gomez cites McNamara v. Christian supra in support of the District Court’s denial of a recent adverse possession claim). Ridgway also submittcd several payment applications to the U.S. Department of Agriculture, requesting funds for repairs following Hurricanes Hugo (1989), Marilyn (1995), and Georges (1999) in support of his claim. On the Approval and Payment Application dated March 30, 1989, beneath the line warning that any fraudulent clam may subject the applicant to federal criminal and civil penalties, Ridgway claims a total of four hundred (400) acres, two hundred (200) each of farmland and cropland. Def. Opp’n Mot. Summ. J. Ex. R-27. There is no breakdown of where these four hundred (400) acres are located on this document; the document merely states that Ridgway is seeking to “restor[e] permanent fences for the following acreages: Golden Resorts v, Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion Farmland 200 acres, Cropland 200 acres,” Jd. This acreage comports with the agricultural lease produced by Ridgway, which gave him a lease of two hundred (200) acres for the dairy farm, and an additional two hundred (200) acres of grazing land. Jd. at Ex R-3. However, on a later document dated December 30, 1994 that Ridgway titles “UCC financing statement in favor of USA granting security on cows on Great Pond,” it shows that Ridgway claims to have cattle on two hundred (200) acres described as “200 Petronella,” two hundred (200) acres described as “200 Wail” and three hundred (300) acres described as “300 Great Pond.” Jd. at Ex. R-44. The document erroneously totals this number to six hundred (600) instead of seven hundred (700) acres. On the final Approval and Payment Application, dated September 11, 1995, it appears that Ridgway is claiming eight hundred (800) acres, six hundred (600) of farmland and two hundred (200) of cropland, again with no indication of where this land is located. Jd. at Ex. R-50. In fact, the only document submitted by Ridgway from the Department of Agriculture that identifies where the claimed land is located is a request submitted in 1995 after Hurricane Marilyn. However, while Ridgway’s adverse possession claim is for a plot of land approximately three hundred (300) acres in size (there is no designation of whether the land is farmland or cropland), the document states that the location is “G3RA2B2 ESTATE PETRONLLA [sic], Plot, 10_11, EAST END C”ST.” /d. at Ex. R-33. Thus, it seems that it refers to land that is not even the subject of this dispute. The acreage of farmland and cropland Ridgway sought and received federal funds to clean up shows a startling disparity compared to the real property Ridgway claims by adverse possession. Furthermore, in each application, the acreage claimed varies wildly, starting at four hundred (400) acres and expanding to cight hundred (800). Ridgway offers no explanation for Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion these changes. That Ridgway would make such claims to governmental agencies strains his credibility. Like the “Slo Mon” signs discussed earlier in this Memorandum, these exhibits are not only non-probative, but rather they seem intended to obfuscate the claim of adverse possession rather than elucidate it. a. Title Holders’ Use of the Subject Property In contrast to Ridgway, in submissions by affidavits, photos, and other documentary evidence, the Court finds that Golden Resorts and its predecessors in title performed a significant amount of surveys, studies, proposals and other activities which demonstrate dominion and control over the subject property during the same period of time (1987-2008) when Ridgway lays claim to the subject property. The aerial photographs submitted by both sides depict a large mass of land secmingly uncultivated and uninhabited. It is significant that three (3) title holders preceded Golden Resorts as owner (Great Pond Bay Realty Trust (GPB), Korrey Family Investments (KFI), and Four J Funding). Furthermore, Golden Resorts and its predecessors (except for KFI) in title paid all applicable property taxes, and otherwise acted as one would expect of owners of a large piece of property with intention to develop the same. The reality is that they were in succession title holders to the large acreage to which Ridgway now asserts a right of title by adverse possession against Golden Resorts. In 1987, GPB purchased the property. See Pl. Mem. Supp. Mot. Summ. J Ex. 2. After two years, GPB had the property rezoned for development. /d. at Ex. 3. There is a great deal of evidence of the work that GBP, specifically through the efforts of E. Emerson Ussery (a principal and owner of the controlling interest in GPB), put into having this property rezoned for Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion a specific development, This process required public hearings and approval by a regulatory body (St. Croix Costal Zone Management Committee) as well as legislative approval. Golden Resorts has submitted several letters dated in the year 1986 that document Ussery’s plan to purchase the property with the goal of building the world’s first resort exclusively for the handicapped, the year before Ridgway asserts that his adverse possession claim began. See Letter dated Feb 14, 1986, Id. Mr. Ussery was in contact with the Commissioner of Commerce (now Tourism) and the Governor of the Virgin Islands as well, who both expressed agrecment with the plans Mr. Ussery had for the area. In a letter dated June 12, 1986, Governor Juan F. Luis told Ussery that he was impressed that the plan “addressed itself to those areas most critical to our economic development effort in the territory.” Governor Luis also specifically mentioned how restoring Great Salt Pond to a wildlife preserve would be a “tremendous asset to the environment and the Virgin Islands community.” Jd. Thus, it seems clear that Mr. Ussery exerted significant dominion and control of the property, not by actual occupancy, but by proposing plans to make significant use of and improvements to it and advocating support for these proposals both from the public and private sectors. During this time period, Ridgway has presented no evidence that he made any competing claims to the property. In point of fact he first publicly staked his claim to ownership when he filed his suit for adverse possession on June 5, 2008 after Golden Resorts had sued both Attorney Simpson and Ridgway on February 22, 2008. From 1987 to 1991, the owners of GPB claim that they were consistently on the property, performing inspections, and never observed any livestock or signs of adverse possession. In fact, one of the owners of GPB, John Warlick, testified via affidavit that he never observed any cows on the property at any time he was there, except when some cows broke through the fence at the Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion neighboring Castle Nugent Farms.° Furthermore, he stated that he knew Richard Ridgeway personally and never once saw him on the property at issue. Jd. at Ex. 2. While GPB owned the property between 1987 and 1991, they performed various surveying, design planning, and soil bore testing activities on the property. Jd. at Ex. 2-3. GPB never observed any cattle, horses, or Ridgeway on the property at this time. Jd. Photographs from 1987, presented as part of Exhibit 2, verify that no cattle, horses or other livestock were present on the property. /d. In his response to Plaintiffs Motion for Summary Judgment, Defendant chose not to substantially address the usage and dominion shown by Golden Resorts and his predecessors in title, and instead relies on statements regarding the locations of his cattle and horses at various times. See e.g. Defs.” Opp. Mot. Summ. J. at 14-16. Ridgway further, in claiming that his alleged adverse possession was open and notorious, relies on questioning the observations of Ussery and Warlick without providing objective, concrete evidence to buttress his claim. See id. at 26 (“...so how did Ussery miss the cows Warlick saw?”). The Court finds these arguments wholly unpersuasive. Even if Ridgway’s cows or horses did wander periodically onto the Great Pond property now owned by Golden Resorts, it is simply insufficient to prove dominion and control as required by all precedents in this jurisdiction awarding title by adverse possession. § This reference to Castle Nugent Farms is undeniably erroneous, since defendant Ridgway was leasing some 200 acres and running a dairy farm which he identified as Mountain Mint Dairy Farm. Since Ridgway leased the land from the Gasperi’s, who were heirs to the Great Pond property and had used the same property as a dairy farm (Castle Nugent Farm), the occasional presence of cows (and perhaps horses) would not be perceived as adverse possession by their neighbors. But Warlick’s misidentification nevertheless casts considerable doubt on Ridgway’s assertion that his claim was hostile to ownership of the title from 1987 to the present title holder and his predecessors. The lease between the Gasperi’s and Ridgway was signed on December 30, 1986, immediately before Ridgway asseris that his adverse possession claim began, which would be legally ineffective since it would be against his landlords, who were heirs to the Estate of Howard Wall (see Am. Jur supra page 4). Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion Defendants’ Joint Motion To Reconsider cites the case of King v. Haze 2006 WL 2662757 (Ohio App. 2006), for the proposition that “[o]nly the jury can determine ‘how exclusive is exclusive, how open is open, how notorious is notorious, how continuous is continuous, and how adverse is adverse.’” Defs’ Mot. Recons. at 8. Ridgway’s implication is that adverse possession cases in this jurisdiction must be decided by juries. Apart from the reality that the Court of Appeals of Ohio is not a preccdent for the Virgin Islands, the decision of the Court of Appeals was to remand the case to the trial court which had made the decision on the adverse possession issue for the reason that the trial court conducted no hearing before granting summary judgment. This Court scheduled and entertained oral argument on the specific issues of adverse possession and Golden Resort’s request for summary judgment on October 20, 2009 and considered the voluminous exhibits filed by both sides before making the summary judgment decision. Equally unavailing is Ridgway’s reliance on Hodge v. McGowan 50 V.I. 296, (Sup. Ct. 2008) in his Motion To Reconsider Order Granting Summary Judgment as supporting the proposition that lawsuits based on adverse possession must be decided by juries. Indeed, Ridgway’s use of this V.I. Supreme Court case can best be described as feckless. Hodge v. McGowan involved a land dispute on St. John which originated in the 1960’s in the case of Smith v. 54.9 Acres of Land, St.T.Civ. No. 294-1960 (D. V.1.1961) before a Judge of the District Court in which a claim to title by adverse possession was made. The same land continued to be in litigation when Judge Alphonso Christian, Sr., as a Senior Sitting Judge of the Territorial Court ruled on McGowan v. Hodge, 27 V.I. 16, (Terr. Ct. 1992), which was subsequently appealed to the Appellate Division of the District Court. That Court then twice Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion remanded the case to the trial court for a new trial. A third trial judge dismissed the claim of adverse possession ruling that the claimant had failed to prove the elements required for such a claim. The dispute was finally resolved by the Virgin Islands Supreme Court by three Superior Court Judges sitting as Justices Pro Tem. The Supreme Court’s decision is summarized below: “In the Virgin Islands, it is the duty of the trier of fact to determine whether the claimant has met his burden of proving the required elements by clear and convincing evidence.” Jd. at 315, citing Neisky v. Sewer, 205 F.Supp.2d 443, 459 (D. V.I, 2002). The three (3) Justices Pro Tem reviewed the lengthy record and concluded: Thus, the record denotes that, except for the grazing of goats, Miller was not able to definitely establish that any of the acts were performed continuously for a fifteen-year period following 1970. And, regarding the goats, she was unable to prove that grazing goats on the land of another is exclusive of, hostile to, or adverse to the landowner. As a consequence, the court held that Miller had failed to meet her burden of proving adverse possession by clear and convincing evidence. On appeal, reviewing the trial court’s findings of fact only for clear error as the standard requires, we do not conclude that the trial court’s determination was “completely devoid of minimum evidentiary support” or that it “bears no rational relationship to the supportive evidentiary data.” Accordingly the trial court did not err in dismissing Miller’s claim of adverse possession ... Specifically we conclude that the trial court properly limited Miller to evidence of post-1970 acts of adverse possession and that the trial court did not commit clear error in finding that Miller’s evidence was insufficient to establish the elements _of adverse possession by clear and convincing evidence, /d. at 316. (Internal citations omitted) (emphasis added). Since this Supreme Court decision discounted “grazing goats” as non-probative of adverse possession, presumably grazing cows in this case are equally unpersuasive. As an argument in support of his adverse possession claim, Defendant states: “Golden’s own environmental team notes the property’s ‘continuous’ use for cattle grazing. Exhibit R-59 Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion page 6-64.” Defs.” Opp’n Mot. Summ. J. at 23. But this argument is futile for in this case because the “continuing use for cattle grazing” dated back to the operations of the dairy farm by the Gasperi’s (and perhaps before that time since no starting date is revealed in the pleadings) followed by Ridgway until April 2003. Thus the presence of cattle on this adjacent property was not remarkable and is not construed by this Court to constitute hostility to Golden Resorts or any of its predecessors in title, b. Ridgway Has Not Satisficd The Fifteen Year Occupancy Requirement Having addressed the nature of Ridgway’s hostility claim, the length of time he claims to have occupied the property in issue will now be examined, Ridgway asserts his presence and dominion of the property began in 1987 when he started his dairy operations and continues even now. But Ridgway acknowledges the property was sold to the GPB in 1987. As made clear earlier in this Opinion, the prodigious efforts of Mr. Ussery, unequivocally demonstrated his dominion over and control of the property by obtaining a zoning change based on his very public plans to build a resort for the handicapped. Thus this reality nullifies Ridgway’s claim of adverse possession for the years 1987-1991. Golden Resorts had argued that the acquisition of title by foreclosure on the property by KF] in 2000 interrupted Ridgway’s adverse possession claim. However, this Court ruled that the foreclosure action “did not interrupt Ridgway’s alleged adverse possession of the property.” Mem. Op. Order Summ. J. at 8-9, On April 14, 2002, Four J Funding LLC and Golden Resorts purchased the property together. Through a lease agreement, Golden Resorts gained the absolute right to occupy the property. See Pl. Mem. Supp. Mot. Summ. J Ex. 9, As the record makes clear Golden Resorts immediately began pre-development activities on the property in issue. Golden Resorts v. Simpson and Ridgway SX-08-CV-109 ~ Amended Memorandum Opinion Accordingly, while the foreclosure by KFI in 2000, ipse facto, would not have interrupted Ridgway’s adverse possession claim, acquisition of title to the subject property by Four J Funding LLC in 2002 would have interrupted Ridgway’s adverse possession claim based on the title transfer and the lease-purchase agreement. Thus, assuming arguendo that Ridgway would have started his adverse possession in 1992, his adverse possession would have ended on April 14, 2002. Additionally, in 2002, Four J Funding paid all outstanding property taxes, which included all the years Ridgway claimed he occupied the property, Even before Golden Resorts purchased the subject property outright in 2004, it had filed for a zoning change from Al (agricultural) and R2 (residential — low density) to R3 (residential ~ medium density). On September 3, 2003 the Twenty-Fifth Legislature passed Bill No. 25-0085 which became law upon approval of the Governor on September 4, 2003, thereby granting the zoning changes. According to the exhibits and affidavits Ridgway submitted, his claim of adverse possession of the subject property lasted for at best a total of eleven (11) years (1991-2002). Thus, even assuming these suppositions to be true, Ridgway’s claim falls short of the statutory requirement that the adverse possessor occupy the property for an absolute minimum of fifteen (15) years. Accordingly, even awarding Ridgway the most favorable interpretation of the existing record of evidence, this Court must find that Ridgway’s adverse possession claim fails as it falls four (4) years short of the statutory minimum period of time that the claimant must demonstrate occupancy, dominion and control over the property before a court can divest the title holder of his/her/its property. c. Equities Of The Case Do Not Support A Finding Of Adverse Possession Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion The Court feels obligated to express the view that any decision other than to deny the claim of adverse possession to the Great Pond Property by Ridgway would result in manifest injustice. If this Court were to allow this issue to go to a jury trial, much less render judgment in favor of the claimant, it would signal a stark departure from all legal precedents in this jurisdiction which protect the nights of title property owners in the Virgin Islands and grants such claims only upon clear and convincing evidence. In this case the equities weigh heavily in favor of the title holders rather than the claimaint to adverse possession. In 2000, KFI successfully foreclosed and acquired the property via Marshal Sale for the amount of One Million Six Hundred Fifty Thousand Dollars ($1,650,000.00). Pl. Mem. Supp. Mot. Summ. J Ex. 5-7. In August 2002, Four J Funding LLC purchased the property from KFI pursuant to an agreement with Golden Resorts. /d. Ex. 7-9. The purchase price was also One Million Six Hundred Fifty Thousand Dollars ($1,650,000.00), with KFI paying One Million Four Hundred Forty-Two Thousand Dollars ($1,442,000.00), and Golden Resorts paying the remainder. fd. at Ex. 9. At all times since 2002, the property has remained undeveloped. Furthermore, in 2002, Four J Funding LLC paid all outstanding property: taxes from 1998 to 2001 in the amount of Ninety-One Thousand Three Hundred Five Dollars and Twenty-One Cents ($91,305.21). Jd. at Ex. 11, At the Court’s request, the Office of the Tax Assessor supplied the Court with receipts on property tax payments for the years 1997-2007 on the contested property. The records show that the total amount paid by Four J Funding LLC for that period was in the amount of One Hundred Four Thousand Nine Hundred Thirty-Six Dollars and Fifty-One Cents ($104,936.51). As shown in the Certificate of Value on the Warranty Deed and verified by the Real Property Records Clerk in the Recorder of Deeds office, this same Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion property was valued at Three Million Five Hundred Ten Thousand Dollars ($3,510,000.00) in 2004 when Four J Funding LLC sold the property outright to Golden Resorts (see Jd. at Ex. 10).’ In 2002, Golden Resorts began making efforts to develop the land. Specifically, Golden Resorts retained Brian Moslcy and Associates, Inc., a professional land surveying company, to perform a complete survey of the property. Golden Resorts also hired Justin Berkely of Antillean Engineers to perform extensive hydrology work, and retained Bioimpact, Inc. to conduct water sampling and collect wildlife and water Ievel data in order to prepare a Phase I Environmental Assessment Report. fd. at Ex. 1, 12-15. Golden Resorts applied for the requisite permits, received approvals, certificates, and zoning changes to develop a conference center, casino, and resort complex. /d. at Ex. 1. While obtaining these permits, Golden Resorts built fences and monitoring wells, took soil borings, and conducted various surveying and design planning activities. From 2004 to 2007, Golden Resorts received further surveys from St. Croix Survey and Engineering and Brian Mosley and Associates, Inc., as well as further analysis from Bioimpact, Inc. /d. at Ex. 12-15. Additionally, Golden Resorts conducted multiple extensive clean-ups of the property to remove debris and garbage, and continually inspected and surveyed the property. Jd, at Ex. 12-14. Only starting in 2006 did Golden Resorts or its inspectors ever encounter Ridgway on the property. fd. at Ex. 13. Each time he was observed, he was told to leave the property either by the inspectors, or by the police, at the direction of the inspectors. /d. Based on these activities as indicative of ownership and control by Golden Resorts this Court rejects Ridgway’s adverse possession arguments for the years 2002 to the present. 7 See attached Court Exhibits 1 and 2. Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion Aside from the purchase prices expended by Golden Resorts and two (2) of its predecessors in title, considerable and notoriously public efforts were exercised to obtain zoning changes for development of the property at considerable expense between 1987 to the present time. This Court must also note that, pursuant to Ridgway’s lease, Ridgway had the opportunity to Jegitimately and unequivocally acquire title to the Great Pond Property by exercising his right of first refusal to purchase, contained in paragraph ten (10) of the lease. Def. Opp’n Mot. Summ, J. Ex. R-3. That Ridgway had the opportunity to purchase, but rather chose to attempt to acquire title without payment seems questionable with such implausible proof of genuine adverse possession. Ridgway, in opposing the title holders of their right to continue in possession of the contested property, essentially argues that his mimicry of his landlord’s prior use of the adjacent property to his leasehold amounted to and satisfies the legal prerequisites to adverse possession. When the Tax Assessor’s value of the property (over Three Million Dollars ($3,000,000.00)) is added to the equation in this dispute on the scale of justice, it can best be described as shocking to the conscience of the Court as grossly unjust enrichment to the claimant literally at the expense of the legitimate title holders. Unjust enrichment is defined as “[t]he area of law dealing with unjustifiable benefits of this kind.” Black’s Law Dictionary 1678 (9th ed. 2009). In a recent Supreme Court decision, Justice Swan in a Concurring Opinion dealing with implied or quasi contracts noted that “unjust enrichment describes recovery for the value of the benefit retained when there is no contractual relationship, but when, on the grounds of fairness and justice, the law compels performance of a Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion Jegal and moral duty to pay.” Terrace v. Williams, 52 V1 225, 242-243 (Sup. Ct. 2009), citing Pafhausen v. Balano, 708 A.2d 169, 271 (Me. 1998). This equitable principle seems appropriate on the record of evidence presented to this Court, even though this decision requires no payment to any party in this litigation. St. Croix is the largest of the three (3) Virgins and is often referred to it as “The Big Island.” But our land mass is small compared to many of our Caribbean neighbors which jealously guard their property against encroachment.* The legal right to private ownership of real property was specifica]ly recognized and protected by existing Danish ]aw at the time the Virgin Islands became a Territory of the United States of America. This body of Danish law was the Colonial Law of 1906 which was printed under the heading Historic Documents in Title 1 of the Virgin Islands Code in July, 1957. Section 75 of that Colonial Law dealt with property and is reproduced below: The right of property is inviolable. No person can be compelled to cede his property, exccpt when the public welfare demands it. This can only be effected according to a Law or an Ordinance, and full compensation must be given. As a Territory of the United States of America all residents — citizens and non-citizens alike — have the right to purchase or receive as gifts or inheritance real property. The Bill of Rights in the Revised Organic Act of 1954 enacted by Congress clearly enshrines the right of ownership of property by private individuals or entities in the Virgin Islands.” Following the passage of the Revised Organic Act of 1954, the Legislature of the Virgin Islands enacted the ® For example, both Dominica and Anguilla (Caribbean entities of disparate size) have enacted laws that prohibit a non-citizen of those jurisdictions from purchasing real property unless they apply, are approved for, and purchase “Alien Land Holding Licenses.” Court Exhibits 3 and 4 are attached. * Revised Organic Act of 1954 Section 3, which reads in pertinent part: “No law shall be enacted in the Virgin islands which shall deprive any person of life, liberty, or property without due process of law.” Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion Virgin Islands Code, including V.I. CODE ANN., tit. 28, § 11 governing adverse possession claims.'° This tersely worded law explicitly scts out six (6) specific criteria that an adverse possession claimant must prove by clear and convincing evidence in order to obtain a court judgment awarding such a claimant title to real property then owned by another person or entity holding title to the same property. The clear and obvious intent of the Legislature was to set a high bar for claimants who seek a judgment that would divest the title holder of his/her/its property. Just as the Legislature of the Virgin Islands sets public policy by enacting laws, the courts of this Territory in interpreting and applying these laws in cases equally create judicial policy by their decisions. Having examined and studied many of the case precedents on this issue, ranging from Prince v. Duvergee, 1 V.I. 425 (D. V.I. 1938)" in 1938, to Cabrita Point Development, Inc. v. Evans, supra in 2009, (which comprise a body of law which this Court must accept as the judicial public policy on the issue of adverse possession), this Court is confident that the rejection of this claim of adverse possession is compatible with the letter and spirit of V.I. CODE ANN,, tit. 28, § 11 enacted by our Legislature and consistent with the aforementioned judicial public policy which protects the rights of title holders to real property in our small but precious habitat from unjustified claims. CONCLUSION '° The Virgin Islands Code enacted by the Legislature of the Virgin Islands included laws enacted by its predecessor, the Municipa] Councils, which the Organic Act of 1936 continued as the legislative authority for the Virgin Islands until the Revised Organic Act of 1954 created a governmental structure based on three (3} branches of the Government of the Virgin Islands which mirrored the Constitution of the United States of America. " Apparently, this case was the first opinion in the District Court on this issue. It was written by former Governor Hastie, who was later appointed by President Truman in 1949 to the Third Circuit of Appeals where he served for twenty two (22) years with distinction. In his ruling, Judge Hastie noted that the issue of hostility of the adverse possession claim would be a factual determination by a jury. However, the final sentence in the opinion was: “Counsel may prepare and submit findings and a decree consistent with this opinion.” Jd. at 430. We can only speculate whether the case was decided by a court decree or a jury verdict. Golden Resorts v. Simpson and Ridgway SX-08-CV-109 Amended Memorandum Opinion It is clear to this Court that Ridgway’s Motion For Reconsideration raises (1) no intervening change in controlling law; (2) no availability of new evidence; nor (3) the need to correct clear error or prevent manifest injustice as required by Local Rule of Civil Procedure 7.3. The Court finds that Ridgeway did not provide sufficient evidence to defeat summary judgment. Furthermore, Golden Resorts and its predecessors, having legitimately acquired title to the Great Pond Property, made use of the property as one would expect an owner to do. Golden Resorts and other previous title holders to the Great Pond property have clearly demonstrated their dominion and control by paying taxes, applying for and receiving various permits, pursuing specific development plans, having public hearings on those development plans, and obtaining legislative and gubernatorial approval. The record of evidence submitted by both Parties to the Court amply justified the grant of summary judgment to Golden Resorts on the issue of Ridgway's claim to title by adverse possession. Accordingly, Defendants’ Joint Motion For Reconsideration must fail and will be denied. An appropriate Order and Judgment will accompany this Memorandum Opinion. Dated: May _“—, 2011. Z 4, . aoe JULIO A, BRAD vu * CER RT wile A ATTEST: - _ VENETIA H. VELAZQUEZ, ESQ. This y ae 4 Af fe c ony Clerk of the Court vi En a a 0 i art Clorle TG: 7782017 P2373 MOAR-26-2008 19:45 FROM: 3447193636 OFFICE OF THE LIEUTENANT GOVERNOR GOVERNMENT OF THE VIRGIN ISLANDS OF THE UNITED STATES —oO— OFFICE OF THE RECORDER OF DEEDS (340) 773-4449 4131 King Street Suita 101 St Croix, VI 00820 — OWNERNSHIP ON REM MATR. NOS, 52,53,54,55,& 57 ESTATE DARTMAN BETWEEN 1987-2003. HOWARD M. WALL JR AUGUST 5, 1987 GREAT POND BAY REALTY AUGUST 5, 1987 FOUR J. FUNDING LLC AUGUST 16, 2002 GOLDEN RESORTS LIMITED LIABILITY LIMITED PARTNERSHIP 2/20/2004 MATR. 47 & 56 ESTATE GREAT POND HOWARD M. WALL JR AUGUST §, 1987 GREAT POND BAY REALTY TRUST AUGUST 5, 1987 FOUR J FUNDING LLC AUGUST 16, 2002 GOLDEN RESORTS LIMITED LIABILITY LIMITED PARTNERSHIP 2/20/2004 § EXHIBIT MAR-O1-2011 TUE 04:54 PH TAX OFFICE CSTED FAX NO, 3407734052 P, 02 AdO9 SONY LUI GOVERNMENT OF THE SNITED STATES VIRGIN ISLANDS OFF 2E OF THE LIEUTENANT GOVERNOR 1 4X ASSESSOR'S OFFICE é 1131 King Street Cr istiansied, St. Croix, Virgin Islands 00820 & é P. NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL _ Dear Propanty Owner, & Your Notice of Change of Assessment and Real’ Property * ax Silt has been prepared in a two-pan format. A return envelope is enclosed for your convenlance, If you choose to pay your Bill by mail, teer off tha Jowsr portion f the tax dill and return it in ihe enclosed retum envelope with your check oF money order made payable to GOVERNMENT OP THE UNITED STATES VIRGINASLANDS DO NOT SEND CASH. It you prefer to pay your Real Property Tax Bill in pergon, tring he entire bill 1a any department of Finance offica. You may pay in person by cash, check, money order or credit card (Mastercard or Visa). The Deparimeni ofFinance w | retain the jower saction of your bit. The due date of ihe Real Property Taw Bill is June goth PAY EFORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. I you pay after Augus! 31kt add one and one half-percent (1-%6%) of the amount die for each month for which the taxes are delinquent It you are dissatisfied with this assessment fotcw the procedures ist tokth on the bil. Visit or callus at (340) 9 www. TITLE 23, VIRGIN ISLANDS CODE, SECTION 324*REGUIA S OWNERS TO AFFIX THE STREET NUMBER Pee eReN EACH tegoe IN A CONSPICUOUS PLACE. PLEASE BE SURE THE PHYSICAL ADDRESS OF YOUR PF IPERTY IS CLEARLY VISIBLE FROM THE STAEET TO HELP LOCATE YOUR PROPEATY IN THE EVENT OF AN EMERGENCY. ; ) NOTICE OF CHANI E OF ASSESSMENT AND REAL PROPERTY TAX BILL GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS ; fa ad OE he al ed we DESCRIPTI N OF PROBE Os ES 1997 PARCEL - NUMBER 1997 2-07200-0101-00 "52.53 54 55857 HARTMAN ASSESSED ASSESSED ASSESSED TAX AMOUNT SEWER NON-PROAT | VETERANS AMG LAND | IMPROVEMENT | TOTAL | RATE OF TAX usensree | REPTS | Uifariow | HOMESTEAD DUE 1,765,895 0] 1,765,895 |0,0125° 22,073.69 0.00 0.00 | 20,970,01} 0.00 1,103.68 ESTE TAK VRERN IS BIR ant MELE (SURE ONTO TIC DDT TOP Ah gy BcbTics GC MULT ar NON BHTO RMT CaPARDATE Rene“? ATTACH FEE INTEREST. (* SAMOUNT PAID _ GREAT POND BAY REALTY TRUST | According Tite 33, Virgin Isiands Code, Secilon 2451, & dlesatisfled with tha easessmernt, you have until} Sept. 13th to sppeal to the Boerd af Tax Review; no claim will be conaldered eller thle period, H you tle such an appeal, you are invited to visi the Tex Assessor's Office in your dlotrict where you will Of shown ell Ns of the nt and the method of arriving el the valuation. W errors oro found they will be corractod, 800 BOYLSTON STREET ‘EPRINTED 3/01/11 BY AMANDA BOSTON, MA 02199 NOTICE OF CHAN SE OF ASSESSMENT AND REAL PROPERTY TAX BILL GOVERNMENT Ol’ THE UNITED STATES VIRGIN ISLANDS 1997 1997 fe “GREAT POND BAY REALTY TRUST, “800 BOYLSTON STREET ROSTOAN MA 19190 According to Title 33, Virg disselistied wth ihis Besess appeal io the Boe of Tax F siter this parlo you tie REPRINTEO 3/01/11 BY AMANDA visi the Taw Agseszors OT! shown all cetaile of tha sacq al the valuallon, H errors ere — DESCRIPT 2N OF PROBES YNSTEO PARCEL - NUMBER 52 §354 59857 HARTMAN . 2-07200-0101-00 ASSESSED | ASSESSED | ASSESSED | - TAX AMOUNT SEWER NONPROFTT | VETERANS Tins “LAND | IMPROVEMENT | TOTAL | RATE OF TAX USERS FEE | CREDITS | OR FARM | ELDERLY OR p 4.765,8 o| 1,765,895) 0.0125 22,073.69 0.00 0.00| 20,970.01] 0.00 1,103.68 tetue FAX HEAEDHISOUE AD DAY ADEE ONCUNE OTH IO Pe Det DEFT AO RECOUES DEUNGUENAENOT Pam WHR Garg THEREAOEN: SI ATTACH FEE —< INTEREST<2 AMOUNT PAID MAR-O1-2011 TUE 04:56 PM TAX OFFICE CSTED FAX NO, 3407734062 P, 13 GOVERNMENT OF THE U JITEO STATES VIRGIN ISLANDS OFFIC = OF THE LIEUTENANT GOVERNOR Té X ASSESSOR'S OFFICE 1131 King Sveet Chri bansied, St. Croix, Virgin Islands 00820 ¥ NOTICE OF CHANGE: IF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, : Your Notice of Change of Assessment and Real Properly Ti i Bill has been prepared in 3 two-part formal. A return savelops is enclosed tor your convenienca. if you choose to pey your Bill by mall, tear off the tows? portion of he tax bill and return it In the enclosed remm envelope wilh your check or money order made payable to GOVERNMENT OF THE UNITED STATES VIRGINISLANDS, | ONOT SEND CASH. IF you prefer to pay your Asal Property Tax Bil ln pergon, bring 0 > entire bill io any depanment of Finance office. You may pay in person by cash, check, money order or credit card (Mastercard or Visa}, The Depariment ofFinance wil -eiain the lower saction of your blll, Tha dua date of tha Real Property Tax Bill is June 30th PAY BI FORE SEPTEMBER 1, TQ AVOID ADDITIONS FOR LATE PAYMENT, It you pay after August 31et add one and one halt-percant {1-74%) of the amount dye far each t ontn for which tha taxes are dalinquen. It you ara dissatistied with this assessment follow the procedures § tiorth an the bill, Visit or callus sf (940) 778-6449 www.lig.gove"l , TITLE 23, VIRGIN ISLANDS CODE, SECTION 321;REQUIRE OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE. PLEASE BE SURE THE PHYSICAL ADDRESS OF YOUR PAC *EATY 18 CLEARLY VISIBLE FAOM THE STREET TO HELP LOCATE YOUA PROPERTY IN THE EVENT OF AN EMERGENCY, I v NOTICE OF CHANG OF ASSESSMENT AND REAL PROPERTY TAX BILL ; : 1 097 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 1 997 . ——CHRISTIANSTED — | DESCRIPTIO 1 OF PAOPEATY PARCEL - NUMBEA 2-07200-0401-00 - §6847 GREAT POND ASSESSED ASSESSED ASSESSED |” TAX AMOUNT SEWER NON-PROFIT { VETERANS [onerZ 7 LAND | IMPROVEMENT | TOTAL —_| * RATE. OF TAX uszAsFEE | CREDITS [Ont areN | noubereon kt: "424,444 0| 424.441 10.0125 5,305.54 0.00 0.00 0.00] 0.00 GREAT POND BAY REALTY TRUST. According to The 33, Yirgin felands Cede, Section 2451, H disseveted with thia assessment, you have unt Sept 15th appeal to the Board of Tax Review) no clalm will ba considered GEN DEL . ater this perlod, H you tlle euch an eppeal, you are Invited to F=PRINTED 3/01/11 BY AMANDA lsh the Tox asaessora Ontice In your mairict where you will he shown all delaila ot tha pssesement and the malhed of aniving €( {ha valuation. ff arrars are found they will be corrected. CSTED ST CROIX, VI00821 Ad O23 BONVLiaH 1997 — GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS «=: 1997 [ DESCRIPTI NOF PROPERTY OTE P PARACEL - NUMBER 56847 GREAT POND _ Z 2-07200-0401-00 of 424,441 6:0126 6,305.54 0,00), 0.00 0.00} 0.00 5,305.51 According to Tite 39, Virgin Islanda Code, Sectlon 2451, 4 diggatlafied with thia ssseetment, you have until Sept, 15h te Sppeal te the Board of Tax Review; na clalm will be considered ener this period, H you Mia such &n appeal, you era Inviied i *EPRINTED 3/01/11 BY AMANDA visit the Tax Asacanor's OMes in your Chetrket where you will ba shown all details of the psseaemont ond the molhod of arriving at the valuation. ff errors are found they will be corrected. “GEN DEL CSTEN ST CRA VIANRIA AdOO JONVLINWSH MAR-01-2011 TUE 04:54 PM TAX OFFICE CSTED FAX NO, 3407734062 P, 03 : GOVERNMENT OF THE (NITED STATES VIRGIN ISLANDS OFF TE OF THE LIEUTENANT GOVERNOR 1 AX ASSESSOR'S OFFICE : 1131 King Straat ? Ct letiansted, St. Croix, Virgin islands G0820 NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, : Your Notlee of Change of Assesasment and Real Preperty " 9x Bil has been prepared in a two-part format. A return envelopa js enclosed for your convenience. If you-choose to pay your Bill by mail, tear off the tower portion ( | tha lax Bil and return it in the enclosed retum envelope with your check or monay order made payable io GOVERNMENT OF THE UNITED STATES VIRGINISLANDS DO NOT SEND CASH. It you prefer to pay your Real Property Tax Bill In pargon, bring he entire bill to any deparimant of Finance office. You may pay In person by cash, check, maney order of credil card (Mastercard or Visa). The Department of Finance ® | retain the lower section of your bil, Tha due date of the Real Propery Tax Bill ig June Soth PAY 1 EFOAE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT, if you pay after August 31st add one and one hall-percent (1-%%) of the amount due for eck onth tor which the taxes are delinquent It you are dissatisfied with Ihis assessment follow the procedures tat fanth on the bill, Visit or catlus al (340) 773-6449 www ltg.gov.v TITLE. 23, VIRGIN ISLANDS CODE, SECTION 321° REQUIAl 5 OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, PLEASE BE SURE THE PHYSICAL ADDRESS OF YOUR PR DPEATY IS CLEARLY ViSIBLE FROM THE STREET TO HELP LOCATE YOUA PROPERTY IN THE EVENT OF AN EMERGENCY. . i 4 Ey { fe) 9 8 NOTICE OF CHAN( € OF ASSESSMENT AND REAL PROPERTY TAX BILL 4 G9 8 GOVERNMENT OF THE UNITED STATES VIRGIN JSLANDS : CH 0. DESCRIPTK N OF PROPERTY PARCEL - NUMBER 52 53 $4 55857 HARTMAN 2-07200-0101-00 | ASSESSED ASSESSED ASSESSED TAX AMOUNT SEWEA NOMPAGAT | VETERANS ara : LAND | IMPROVEMENT | TOTAL | RATE OF TAX users FEE | CREDITS =| CRFARM | ELDERLY OR Bvaye ser liste 1,765,898 0] 1,765,895 {9.01 25 22,073.69 0,00 0.00 | 20,970.01 | 0.00 1,103.68 EE PIC OUTODDE MD PAN GRE Ox REV IOTIEDG "GREAT POND BAY REALTY TRUST: According to Ylike 33, Virgin Islanda Code, Sectlon 2451, H dlasaiefied with (hie aaseasment, you hava ond! Sept. 151A la Appeal io jhe Board of Tax Review; no claim wil 66 considoned B00 BOYLSTON STREET . after (hla period, H you tlle Such an appeol, you ara levied 2 A Otic i: | EPRINTED 9/01/11 BY AMANDA sot ciaer tn censoman tethered hg at the valuation. It errors ara tound they will ba corrected. “BOSTON, MA 02199 NOTICE OF CHAN iE OF ASSESSMENT AND AEGAL PROPERTY TAX BILL 1998 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 1998 : CHRIS ANSTED- DESCRIPTI IN OF PROPERTY PARCEL - NUMBER 5253 54 $5857 HARTMAN 2-07200-0101-00 ASSESSED | ASSESSED | ASSESSED | TAX AMOUNT SEWER NON-PROFIT | VETERANS cat LAND | IMPROVEMENT | TOTAL =| _RATE OF TAX users Fee | CPROTS | OPE SRM, | FLOR OR Peace 4,765,89 o| 1,765,895|0.0125 22,073.69 0.00 0.00] 20,970.01] 0.00 4,103.88 According © Tile 33, Virgin Ialends Code, Sectlan 2451, d@isselisted with ine ssegsament, you Neve unih Sept. 14h wo &ppaal to the Board of Tax Reviaw: no claim wil be considered efier this period. M you tke auch an sppaal, you are Invited to REPRINTED 3/01/14 BY AMANDA Jin the Tax Assessor's Office In your oletrlet where yeu wil De "B00 BOYLSTON STREET , shown ell details of the nent and the r al the vetustion. tf errore ate found ney wil be cortocted -ANSTON MA 19198 AdOD 29 NY.LUWa NAR-01-2011 TUE 04°58 PH TAR OFFICE CSTED FAX NO, 3407734052 P, 14 , GOVERNMENT OF . THE JNITED STATES VIRGIN ISLANDS . OFF 26 OF THE LIEUTENANT GOVERNOR 1A ASSESSOR'S OFFICE 1131 King Street ; Ch istansted, St. Croix, Virgin Isiands DOB20 “ te a NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL a Dear Property Owner, fe Your Notices of Change of Assessment and Real-Property ' #x Bill has been prepared |n a two-part format. A return envelope Is enclosed for your convenience. If you choose fe pay your Bill by mail, tear oH the fowdr portion f the tax bill and return jl in the enclosed return envelope with your check or money order made payable 10 GOVEANMENT OF THE UNITED STATES VIRGINJSLANDS DO NOT SEND CASH, It You preter te pay your Real Property Tax Bill in pergon, bring he sntire bill to any department of Finance office. You may pay in perzon by cash, check, money order or credit card (Mastercard or Visa). The Deparment of Finance 4 Jrelain the lower section of your blll. The dite date of {he Rea! Propeny Tax Bill i June 30th PAY EFORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. If you pay ahar Angust 31at add ong and one hail-percent {1-4%) at the amount dye lor eact menth for which the taxes are delinquent. If you are dissatisfied with this assessmenl follow tha procedures tat forth on (he bili. Visit or callus at (940) 773-6449 www! to fovw TITLE 24, VIRGIN ISLANDS CODE, SECTION 327. REQUIR S OWNERS TO AFFIX THE STREET NUMBER OF EACH reste IN A CONSPICUOUS PLACE, PLEASE @E SURE THE PHYSICAL ADDRESS OF YOUR PF OPERTY iS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPEATY IN THE EVENT OF AN EMERGENCY. 7 NOTICE OF CHAN, E OF ASSESSMENT AND REAL PROPEATY TAX BILL | 99 8 .4998 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS DESCRIPTIC N OF PR STED PAACEL - NUMBER $6847 GREAT POND 2-07200-0401-00 ASSESSED ASSESSED ASSESSED |" TAK AMOUNT SEWEA NOMPAGEIT | VETCRANS SS aOUNT LAND IMPROVEMENT | TOTAL =| RATE OF TAX USERS Fee | eee aie eon Pemeus yiazeee ¢ 5,308.51 0.00; 0.00 5,305.51 “GREAT POND BAY REALTY TRUST According {9 Title HK, Virgin lalands Code, Section 2451, W . alseetistiod with this assessment, you have until Sepl. 16th to GEN OFL Sppeal te he Bowd of Tax Review; na claim will be considersd . alle; thls perlad. H you fils $uch an Bppesl you are Inviled be mI visit lhe Tax Acaeesor's Offlea In your district where you will be FEPRINTED 3/01/17 BY AMANDA shawn all detalla of tha agaeasmenl end the method of arriving at the valuation, errors ara found they will be corrected, CSTED ST CROIX, VI 00824 . NOTICE OF CHAN iE OF ASSESSMENT AND AEAL PROPERTY TAX BILL . 1998 1998 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS DESCAIPTI IN OF P NSTED™ PARCEL - NUMBER “ 5ead7 GREAT POND 2-07200-0401-00 5SESSED ASSESSED ASSESSED | : TAX AMOUNT SEWER "| NONPROFIT | VETERANS ANGUNT nePAND | IMPROVEIENT | | TOTAL. | -RATE OF TAX USERS FEE { CREDITS | ORT trees 424,444 o| 424,441] ¢.0126 5,306.51 0.00 0.00 0.00} 0.00 5,305.51 SRR ES LES a aaa _GREAT FOND BAY REALTY TRUST. According Io The 34, Virgin lsinnds Code, Section 2481, H dissolistied with Ihls assesamant, you have until Sept. 15th to GEN DEL . Bppasl to ins Bosra of Tax Review: no clalm will be considered Afler Init porlod. MH you file auch en appeal, you are javiied 10 tEPRINTED 3/01/11 BY AMANDA sisi the Tex Assessor's Ortice In your Gistriot'where you will be . shown 5H detalls of thy 49se8ament ond the method of arriving CETENST CRON Vinnast af at the valunikon. it errors pre found they will be conmectedL TUE 04:54 PH TAX OFFICE CSTED FAX NO, 3407734052 P, 04 GOVERNMENT OF THE ' INITED STATES VIRGIN ISLANDS OFF 7E OF THE WEWTENANT GOVEANOR T AX ASSESSOR'S OFFICE 1181 King Street Chris ansted, St. Croix, Virgin Istands 00820 RESIDENTIAL NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, : Your Notlee of Change of Assesament and Real Property * ax Bill has bean prepared in a two-part format. A retwn envelope is enclosed for your convenience, If you chooee to pay your Bill by mail, tear ctt Ihe lower portion 1 | the tax bill and return in the enciased return snvelops with your check or money order mada payable to GOVERNMENT OF THE UNITED STATES VIRGIN SLANDS DC NOT SEND CASH, It you prefer to pay your Aeat Propeny Tax Gill in Person, bring he entire bill to any depariment of Finance office. You may pay in parson by cash, check, money order or cradit card (Mastarcard or Visa). The Depanment of Finance w | retain the lower section of your biti. ce The due date of Ihe Real Promany Tax Bil is June 30th PAY | EFORE SEPTEMBER 1, TG AVOID ADDITIONS FOR LATE PAYMENT. If you pay ahar August 91st add cna and ane hall-percant (1-%%) of the amount due tor gach Tionth for which the taxes Bre delinquent. you are dissatisfied with this assessment follow tha procedures :et forth on the bff. Visil or callus at (a0) «9-7 73-6459 ww. ltg.gov.vi TITLE 23, VIRGIN ISLANDS CODE, SECTION 321; REGUIAL S OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN & CONSPICUOUS PLACE PLEASE BE SURE THE PNYSICAL ADDRESS OF YOUR PR SPERTY iS CLEAALY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPEATY iN THE EVENT OF AN EMERGENCY, NOTICE OF CHAN E OF ASSESSMENT AND AREAL PROPERTY TAX BILL 4999 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS Chilstiansted DESCARIPTK N OF FROPERTY 1999 PARCEL - NUMBER 2-07200-0101-00 52 53 64 55857 HARTMAN ASSESSED | ASSESSED | ASSESSED | TAX AMOUNT SEWER NON-PROFIT | VETERANS PROS At Tie LAND | IMPROVEMENT | TOTAL RATE OF TAK usersree | CREDITS | OAFARM | ELDERLY OR Biaeeee ni eao7zad 21,973.1 0.00 | 1,153.86 GREAT POND BAY REALTY According 1 Thle 33, Virgin lelands Coda, Section 2451, # TRUST disgauisted wih thia Bssogsmenl, you have unill Sopl. 18th to appeal io the Hoard of Tas Aeviews no cloim will be conskiered after thie porlod, M you file such an appeal, you are Invined to visit the Tax Agsonsor's Office in your disielct where you wii be Bhown all delalis of the a4sesament and the method of arriving et tha valuallon. M errors ara found they will be corrected, 800 Boylston St Boston, MA 02199 NOTICE OF CHAN 3E OF ASSESSMENT AND REAL PROPERTY TAX BILL GOVERNMENT Ol’ THE UNITED STATES VIRGIN ISLANDS 4999 GREAT POND BAY REALTY TRUST . 800 Boylston St Boston, MA 02189 fn 9 4 1 g 9 Christiansted | 3 DESCAIPTI IN OF PROPERTY PARCEL - NUMBER za Oo m 9 52 53 54 55457 HARTMAN 2-07200-0161-00 +) “< ‘ NOW-PROFIT VETERANS i ASSESSEO | ASSESSED | ASSESSED |. TAK AMOUNT SEWER ; : LAND IMPROVEMENT | TOTAL RATE OF TAX USEAS Fee | CREDITS =) CREAM | PLoenty oR : 4.076.958! 9 3,076,928 | 0.0125 23,077.04 0.00 0.00 21,923.1 0.00 4,453.86 Renee UNE RETA TOTES tf pairs Bi De Palo item BoDATEH Bl RITACHECES ANTE AMOUNTPAID According Jo Tila 343, Virgin telands Code, Secilon 2451, diaseiisticd with tna ageessment, you heve unlil Sept. 15th to éppeal ta tho Bogrd of Tox Review: no clalm will be considered after this perlod. It you file such an oppeol, you are Invited to visit the Tax Assessor's Cltice In your distric! where you wil be shown all detaiis of the sesessment and the method of arrlving al ihe valuation. H errore are found they will be corrected. NAR-O1-2011 TUE 04:56 PM TAX OFFICE CSTED FAX NO, 3407734052 P, 15 GOVERNMENT OF THE LU NITED STATES VIRGIN ISLANDS OFFIC E OF THE LIEUTENANT GOVERNOR Ti X ASSESSOR'S OFFICE . 1131 King Steet Christi nsted, St. Croix, Virgin Islands 00820 RESIDENTIAL t CHANGE )F ASSESSMENT AND REAL PROPERTY TAX BILL aPMe set NOTICE OF Dear Property Owner, 5 Your Notice ol Change of Assessment 6nd Real Property T: « Bill has been prepared in a two-part format, A return envelope is enclosed for your conveniance. i you choose to pay your Bill by mail, tear off the lowér portion o the tax bill and retum it in tha enclased relurh.snveiope with your check or money order made payable 10 GOVERNMENT OF THE UNITED STATES VIRGIN‘ISLANDS, © NOT SEND CASH. Ht you prefer to pay your Real Propeny Tex Bill in pergon, bring 1 6 entire bill 1o any department of Finance offices, You may pay in parson by cash, check, money order : or credit card (Mastercard or Visa). Tha Deparment of’Finance wil retain the lower section of your bill. Tha dua date of the Real Propeny Tax Bill is June 30th PAY B FORE SEPTEMBER 1, TO AVOID ADRITIONS FOR LATE PAYMENT, If you pay after August 3151 ’ PLEASE SE SURE THE PHYSICAL ADDAESS OF AdiO3 JONV LWA , add one and one balt-percent {1-¥2%) of the amount due for ach sonth for which the taxes are delinquent, . IF you are dissatisfied with this assessment follow tha procedures ¢ ot forth on the hill. Visit or callus at (440) 773-6459 www, Itg.gov.vi TITLE 23, VIRGIN ISLANDS CODE, SECTION 321/,REQUIRE | CWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, ‘YOUR PR¢ PERTY JS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT OF AN EMERGENCY. s NOTICE OF CHANG : OF ASSESSMENT AND REAL PROPERTY TAX BILL 4899 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 1999 DESCRIPTIC 4 OF PROPERTY PARCEL - NUMBER 2-07200-0401-00 56 & 47 GREAT POND ASSESSED ASSESSED ASSESSED | TAX AMOUNT SEWER NON-PROP | VETERANS ANGUNT. 4 LAND IMPROVEMENT | TOTAL ~—s| “ARATE OF TAX USERS FEE | CAEDS =| OR FARM | fio DUES 739,558 *] 739,556 0.0125 5,546.67 0.00 0.00 0.00. 0.00 5,546.67 Boe oetic Tax RELIES UE AN BAY AGEN PORE MOTH FO HE HPT EP ANLE Bi pe COMES HENNOUENTE HE OT PAC I ICRI DAYS OIEREATPER on RVTADH BEE <CINTEREST <= AOUNTPAID . GREAT POND BAY REALTY: According to Tite 3, Virgin Islenda Code, Section 2451, Ff TRUST . dissutlstled with thls assesemem, you have until Sept. 15th to appeal to ins Board of Tax Raview; no clalm will be considered GEN DEL . anar this period. if you Mie such on appeal, you Bra Invited to tcf visit Ihe Tax Assessor's Oliice In your district where you witl be Christiansted, Vi 00821 shown all detalls af ine assessment and tho method of arriving at the valuation, ff errars are found they will be corrected, NOTICE OF CHAN( E OF ASSESSMENT ANO REAL PROPERTY TAX BILL 4999 GOVERNMENT OF THE UNTER SLATES VIRGIN ISLANDS 1939 Zz DESCRIPTI N OF PROPERTY PARCEL - NUMBER 56 & 47 GREAT POND 2-07200-0401-00 739.556 | 0 739,586 [0.0125] § 546 47 0.00 0.00 0.00 o.n0 5,546.67 FSPIEg i ReMROs Be ANS Pa AGT econ ECSU AT PAB Whiptan OAV Rib ica Hs SAYTACH FEE’: INTEREST 2S SAMOUNT PAID ‘ace an yO HE Heel BF beatcg GREAT POND BAY REALTY, | ‘ According te Title 33, Virgin Jetands Code, Sectlon 2481, W TRUST . ; disssietied with thle ssscssment, you have unill Sept. 18th ww GEN DEL appeal 1a the Board of Tax Review; no clalm will be coneldered inti * etter Ina perlod. If you filly such an sppesl, you ato invited to Christiansted, 100824 : vielt the Tax Assessor's Office In your district where you will be shown Alt details pf the asscs¢ment and ine melhod ol arriving wl the valuation. N errors are faund thoy Will be corrected, ‘kd O9 SONWLUWSH NAR-Oi-2O11 TUE 04:56 PH TAX OFFICE CSTED FAX NO, 3407734052 P, 16 GOVERNMENT OP THE € NITED STATES VIRGIN ISLANDS OFFI E OF THE LIEUTENANT GOVERNOR Ti .X ASSESSOR'S OFFICE RESIDENTIAL 1131 King Street Christi asted, St, Croix, Virgin Islands 00820 e TS AS ytte face NOTICE OF CHANGE IF ASSESSMENT AND REAL PROPERTY TAX BILL t Dear Property Owner, f Your Notlee of Change of Aséesament and Real Property T. « Bill has been prepared In a iwo-part formal. A return anvelope js enclosed for your convenience. Hf you choose ta pay your Bill by mail, tear off the lower portion o the tax bill and return il in the enclosed retum envelope with your check of money oder made payable lo GOVERNMENT OF THE UNITED STATES VIRGINJSLANDS. O NOT SEND CASH. H you preter ta pay your Fleal Property Tax Bil in person, bring! @ antire bill te any department of Finance office. You may pay in parson by cash, check, money order ar credil card (Mastercard of Visa). Tne Department of Finance wil retain the lower section of your bill, The due dste cf the Real Propeny Tax Bill ls June 30th PAY B FORE SEPTEMBEA 1, TO AVOID ADDITIONS FOR LATE PAYMENT, WW you pay afer August 4st add cag and one hall-percent (1-4) of he amaunt due for each sonth for which the laxas are dallnquent, It you are dissatisfied with this assesernent fallow the procedures ¢ sf forth on the bill Vislt or callue al (240) 773-6459 www.lig.gov.vi TITLE: 21, VIRGIN ISLANDS CODE, SECTION 321: REQUIRE i OWNERS TO ATFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUICUS PLACE, PLEASE D& SURE THE PHYSICAL ADDRESS OF HOUR PH PEATY IS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT OF AN EMERGENCY, 2 NOTICE OF CHANG : CF ASSESSMENT AND REAL PROPERTY TAX BILL 2000 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2000 [ DESCAIPTIC ¥ OF PROPERTY PARCEL - NUMBER 56 & 47 GREAT POND : 2-07200-0401-00 ASSESSED ASSESSED ASSESSED | TAX AMOUNT SEWER * | NON-PROAT | VETERANS AR OUNT LAND | IMPROVEMENT | —‘FOTAL | “RATE OF TAX USERS FEE | eee et een Pebecuen nts 5,546.67 0.00 0.00 0.00 0.00 5,546.67 According 1 Tide 33, Virgin letanda Coda, Secilon 2451, ¥ dlsemtisiied with thig eacesament, you heve unul Sapl, 15th to GREAT POND BAY REALTY. TRUST . eppeal to ihe Board of Tax Review; no claim will be considered GEN DEL i sftor tale perlod. H you Me euch an eppenl yeu are invited to + +i . wah Ihe Tax Aptoszor's Office In your diavict where you wil Christiansted, Vi 00824 : shown all delalia of the sssesement and [he method of arriving * al the valuation. ft errors are found they will be corrected. NOTICE OF CHANt E OF ASSESSMENT AND REAL PROPEATY TAX BILL 2000 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS — 2000 ianste [ DESCAIPTI IN OF PROPERTY PARCEL - NUMBER 56 & 47 GREAT POND 7 __. | ) 2°07200-0401-00 ; éor2s 5,546.67 AAMODNTPAID GREAT POND BAY REALTY: TRUST . Accarding to Thie 33, Virgin Islends Code, Sectlon 2481, # diagalisilad whh lhis assesement, you havé unit Sept 15th to GEN DEL * bppeet to ine Board of Tex Review; ne claim will be considered isti 0 ‘ aHer Ihle period. if you ie such on appaal, you are invited be Chri stiansted, vi 0 821 A vigil the Tax Assessor's Office In your district where you will be shown al! datalls of the sesesament and the method af arrhving mi the veluetion. errors ere found they will be corrected, Ad OD FONVLLUMAY —_MAR-O1-2011 TUE 04554 PH TAX OFFICE CSTED FAX NO. 3407734052 P, 08 GOVERNMENT OF THE 1 NITED STATES VIRGIN ISLANDS OFFI :E OF THE LIEUTENANT GOVERNOR T AX ASSESSOR'S OFFICE 1131 King Street Christ ansted, St. Croix, Virgin Islands 00820 RESIDENTIAL NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Proparty Owner, Your Notice of Change of Assessmen! end Real Property 1 Bill has been prapared in a two-part format, A return envelope ig enclosed for your conveniance. Hf you choose to pay your Bill by mail, tear off the Tower portion (the tax blll and return if in tha anciosed return envelope with your check ar money order made payable : tg GOVERNMENT OF THE UNITED STATES VIRGIN.ISLANDS, 20 NOT SEND CASH. It you profar 10 pay your Reat Property Tax Bil in parton, bring +8 entire bill Io any departmant of Finance office, You may fay in persan by cash, check, monay order of credil card (Mastercard or Visa). The Department ciFinance w J retain the lower section of your bill. The dua date of the Real Propeny Tax Bil Is June 20th PAY | EFORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT, Jf you pay after Auguat 318% add one and one halt-parcent (1-!4%) of the amount dJa for each nonth for which tha taxes are delinquent. if you are dissatisfied wilh thls assessment Iellow the procedLres et forth of 1ha bill, Visit or callus at (940) = 773-6459 www. !tg.gov.vi TITLE 23, VIRGIN ISLANDS CODE, SECTION 321 REQUIAI S OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, PLEASE BE SURE THE PHYSICAL ADDAESS OF -Y¥GUA PR JFERTY IS CLEARLY VISIBLE FROM The STAEET 10 HELP LOCATE YOUR PROPERTY IN THE EVENT OF AN EMERGENCY, ; NOTICE OF CHANCE E OF ASSESSMENT AND REAL PROPERTY TAX BILL GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2000 Christiansted 2000 DESCRIPTIC N OF PAOPERTY PARCEL - NUMBER 5253.54 55857 HARTMAN 2-07200-0101-00 ASSESSED ASSESSED ASSESSED |- TAK AMOUNT SEWER NOM-PRORT z LAND | WPROVEMENT {| TOTAL | ‘RATE OF TAX usensFEE | REDS | ohlonen | Howestead & 3,076,938] 0 3,076,936 10.0125] 23,077.04, 0.00 |. _ 0.00 21,923.4 0.00 “ESSE HERONS Ne RNG Pa VOLE Drcaane aH TD ee EAN GREAT POND BAY REALTY. According to Title 33, Virgin lands Code, Section 2451, If TRUST dissetlstied with thla esgesamant, you have until Sepl. 15th bo Isto St r sppeal io tha Board of Tax Aaview; na claim wil be considered 800 Boylston aher this period. If you Mle auch an appesl, you are invited wo shown al) detells of tha aeseasment and the method of aniving Boston, MA 02199 viall the Tay Aaaeaser's Office i your disinel whare you wil ha . al the valuailon. H evrers are found thay will be corrected, NOTICE GF CHAN iE OF ASSESSMENT AND REAL PROPERTY TAX BILL 2000 GOVERNMENT OI THE UNITED STATES VIRGIN ISLANDS 2000 _ Christiansted . DESCRIPTION OF PROPERTY PARCEL - NUMBER 5259 54 55857 HARTMAN . 2-07200-0104-00 ASSESSED ASSESSED ASSESSED TAK AMOUNT SEWER NON-PHORT VETEALNS eee LAND _| IwpRovemenr | TOTAL | RATE OF TAX usersFee | CREDITS | CR EOTON | HOMESTEAD 076.938! 0 3.076.938 | 6.0125 23.077, 0.00 0.00 GREAT POND BAY REALTY TRUST : according to. Tale a2, Virgin tetands Code, Section 2451, if tlafied hia Bases AL, you heve uot - 7 w 800 Boy iston St srneall it] he. Board of Tax Review;/no ciel wail be Censored Boston, MA 02199 ajar thls period. Hf yeu tlle such an éppesl, you are invited to vialt che Tax Asseagor's Office In your district where you will be shown all detalla of the assessment end thé method of arriving al the valuation. Herrera are found they will be corrected, MAR-O1-2011 TUE 04:54 PH TAX OFFICE CSTED FAX NO. 3407734052 P, 06 GOVERNMENT OF THE] NITED STATES VIRGIN ISLANDS OFFI 0E OF THE LIEUTENANT GOVERNOR T AX ASSESSOR'S OFFICE 1131 King Street Chris! ansted, St. Croix, Virgin Islands 00820 RESIDENTIAL } NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, : Your Netlce of Change of Ascesament and Real Property ~ ax Bill has been prepared in 3 two-part format. A return envelope ls enclosed for your convenience. if you choose ta pay your Bill by mail, tear off Ihe lowgir porBon ¢ the tax bill and return it in ihe enclosed return envelope with your check or money order made payable 10 GOV ERNMENT OF THE UNITED STATES VIRGINISLANDS. 30 NOT SEND CASH. If you prefer to pay your Reat Property Tsx Bil! In perton, bring Aa entire bill to any dapariment of Finance office. You may pay in parson by ¢ash, check, monay order or credit card {Mastercard or Visa). The Department of Finance w [retain the lower section cf your bill, The due date of the Real Properly Tax Bill is June 3oth PAY | EFORE SEPTEMEER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. tf you pay after August 3181 add one and one half-percent (1-1%%) of ihe amount die tor each nonth fer which the taxes are delinquent. you are dissalistled with this assassment follow the plocedures at forth en the bil. Visit or callus 31 {340} 773-6459 . www. Itg.gov.vi TITLE 23, VIRGIN ISLANDS CODE, SECTION 927: AEQUIR| S OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN & CONSPICUOUS PLACE. PLEASE BE SUAE THE PHYSICAL ADDRESS OF ‘YOUR PA DPERTY IS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUA PROPERTY IN THE 4 ' EVENT OF AN EMEAGENCY, bs “ NOTICE OF CHAN( E OF ASSESSMENT AND REAL PROPERTY TAX BILL GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2001 Christiansted 2001 DESCRIPTIC N OF PROPERTY PARCEL - NUMBER 2-07200-0701-00 §2 53 54 55857 HARTMAN | - | ASSESSED ASSESSED ASSESSED | ©: TAX AMOUNT SEWEA NON-PROFIT | VETERANS Bras Vi levi) 1 Pee OTaND | (MPAOVEMENY | TOTAL. | = RATE OF TAX users ree | CREDITS | OEMeTION | HOMESTESD PRememe Vesstaes — 3.076.098 0 3,076,938 | 0.0125 23,077.04] __0.00 000 | 24,9234 0.00 | 1,153.86 TATTACH PEE =>. INTERESTS =SAMOUNT PAID uit co ImES GER ENFTEN GREAT POND BAY REALTY According to Tie 33, Virgin tslanda Code, Section 2431, tt TRUST dissallstiad with this asseasmemt, you have until Sepl. 15th to ‘ appeal lo Ihe Board of Tax Review; no clalm will be considered 800 Boylston St afer this period. tf you file such 5n eppeel, you are Invited to a vlell the Tax Asseaeor's ONles In your district where you will be Boston, MA 02199 is shown all delalia of Ine assesgmani and iho method of arriving al ths veluction, if errats ate found ney will bo corraciad, NOTICE OF CHAN 3E OF ASSESSMENT AND REAL PROPERTY TAX BILL 2001 GOVERNMENT Ot’ THE UNITED STATES VIRGIN ISLANDS 2001 AdO9 3ONVLLNSE Christiansted. DESCRIPTI JN OF PROPERTY PARACEL - NUMBER 52.53 $4 55857 HARTMAN 2-07200-0101-00 — Q — _23.077 0.00 0.00 | 24.9234 0.99 | 1,153.86 ATTACH FEE <P INTEREST 2-: AMOUNT PAID PRRCENGS ier NALIN HOY PAM SANIT RO DAES THENREETEN-e” GREAT POND BAY REALTY. TRUST : Acceraing 10 Tile, 34, Virgin istanda Code, Geetton 24st, n ssatlatled wh 9 B868eEMen!, YOU hsve ur) pt. 150 800 Boylston St . appeal to the Board of Tax Review; ne cialm will be considered Boston, MA 02199 “ after this perlod, H you file euch an appeal, you ate Invited te . : vish the Tax Asepssor's Ottice In your district where you will be shown sil detalla of the assessment and Ihe method of arriving al ine vatvation, If errors are found They will be corrected. MAR-O1-2011 TUE 04:58 PH TAR OFFICE CSTED " Dear Property Owner, Your Nellce of Change of Assessment end Real It y te GOVERNMENT O FAX NO, 3487734062 P, GOVERNMENT OF THE U ITED STATES VIRGIN ISLANDS OFFIC EOF THE LIEUTENANT GOVERNOR Ts X ASSESSOR'S OFFICE . 1137 King Street * Christi astad, St. Croix, Virgin Islands 00820 1? RESIDENTIAL NOTICE OF CHANGE oF ASSESSMENT AND REAL PROPERTY TAX BILL a Property Ti ¢ BM nas been prepared in-a two-part formal. A return anvelope i¢ enclosed for your convenience. ‘ou choose ta pay your Bill by mall, tear off the fowgr partion of che tax bill and return it In the enclosed return envelope with your check or money ordar made payabis F THE UNITED STATES VIRGINASLANDS, | G NOT SEND CASH. If you prefer ta pay your Reat Property Tax Bil in person, bring t @ entire bill to any department of Finance office, You may pay in person oy cash, check, money order of cradit card (Mastercard ar Visa}. The Depariment of,Finance wil retain the lower sectlon of your bill, Tha due cate of the Real Property Tax Bill is June 30th PAY & FORE SEPTEMBER 1, TO AVOID ADDITIONS FORA LATE PAYMENT. H you pay after August 31st edd ona and one halfpercent (1-%4%) of the amount dye for ech 1 .onth for which the laxés arg delinquent. you are dissatisfied with this assassment lofew the Procedures : W Joh on the BIN, Visit or callus at {340} 773-6459 yew. lig. govt TITLE*29, VIAGIN ISLANDS CODE, SECTION 921: REQUIRE : CWWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE. PLEASE BE SURE THE PHYSICAL ACORESS OF YOUR PRE PEATY IS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT GF AN EMERGENCY, NOTICE CF CHANG | CF ASSESSMENT AND REAL PROPEATY TAX BILL 2001 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2001 DESCRIPTIC ¥ OF PROPERTY PARCEL - NUMBER | 2-07200-0401-00 56 & 47 GREAT POND _| ASSESSED ASSESSED ASSESSED | tax AMOUNT SEWER NON ERee | perc sa LAND JAPROVEMENT TOTAL RATE OF TAX USERS FEE EXEMPTION HOMESTEAD | 739,566 | 0 739,556 | 0.0125 0.00 0.00 0.00_ 5,546.67 GREAT POND BAY REALTY TRUST GEN DEL Christiansted, V) 00821 ZAMOUNT PADD. According to Tita 33, Virgin islands Code, Secden 2081, Glssavistied with thie assessment, you have unt! Sapt, ith tw sppeal to the Board of Tex Heview; no clelm will be considered afer this peclod. W you file such Bn appeal, you ere Invited to visit the Tax Desesser's Gtfice in your distict whore you will be shown all details of the eseecsment and thé method ot errbelng at the vaivation. Hf errors are found iney will be corrected. NOTICE OF CHAN if OF ASSESSMENT ANO REAL PROPERTY TAX BILL 2001 GREAT POND BAY REALTY: TRUST GEN DEL Christiansted, Vi 00821 % “ x eg 2001 GOVERNMENT Ol’ THE DR eniansib@ TES VIRGIN ISLANDS 5 DESCRIPTI IN OF PROPERTY PARCEL - NUMBER ce) m "2 56 & 47 GREAT POND | 2-07200-0401-00 vu ‘abel 7. _ 7 rf «< ; NON-PROFIT WETERANS Fear ASSESSED ASSESSED ASSESSED TAX AMOUNT SEWER o LAND | IMPROVEMENT | TOTAL =| -RATE OF TAX USERS FER | CREDITS | OR TA | ometeen 739 656 | 9 739,556 100125 5,546.67 0.00 0.00 0.00 | non 5,546.67 Frayed Bsc AU ASAE RODE ISS BT OE onan aTTACH REE Sun According to Tie 33, Virgin Iplands Code, Section 2451, # di ied with ins as WM, YOU Nave WAL Sept. 15th to Bppaal to ihe Board of Tax Aevlow; no claim will bo consitenmd altor ible period. It you tlle such an appeal, you are inviied ta visi tne Tas Assevecr's Onflee In your district where you wilt be shown all dotea of the ssaessment and the methed of arriving et thé velvetion, ff errors are found they will be corrected, AdO9 JONV LUNA MAR-O1-2011 TUE 04:54 PM TAX OFFICE CSTED FAX NO. 3407734052 P, 07 GOVERNMENT OF ' THE JNITED STATES VIRGIN ISLANDS * OFF TE OF THE LIEUTENANT GOVEANOA : 7 4X ASSESSOR'S OFFICE 1131 King Street Chris arsted, St. Croix, Virgin Islands 00820 RESIDENTIAL NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL 8 Daar Property Owner, ¢ Your Notice of Change of Assessment and Aeal Property ‘ ax BI has been prepared in @ iwo-part format, A return anvelape |s enclosed for your convenience. if you choose te pay your Bill by mail, tear off the lower portion f the tex bill and return if in the enclosed retum envelope with your check or money order made payable to GOVERNMENT OF THE UNITED STATES ViRGINISLANOS DO NOT SEND CASH. H you prefer to pay your Real Property Tax Bill in per€on, bring he entire bill to eny department of Finance office. You may pay In pertan by cash, check, monay order of credit card (Mastercard or Visa). The Department ofFinance ¥ | ratain the lower section of your bik, Tha cue dete cf the Real Property Tax Bill is June gcth PAY EFORE SEPTEMBER 4, TO AVOID ADDITIONS FOR LATE PAYMENT. If you pay atter August 3131 add one and ore half-percem (14%) of Ihe amount due jor eact menth for which ihe taxes aré delinquent. “if you are dissatisfied with this assessiment follow the procedures x61 forth on the bill. Visit or callus ai (340) 773-6459 www. ltg.gov.vi TITLE 23, VIRGIN ISLANOS CODE, SECTION 321. REQUIR S OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, PLEASE BE SURE THE PHYSICAL ADDAESS OF ‘YOUR PF JPEHTY IS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT OF AN EMERGENCY, : NOTICE OF CHAN# E OF ASSESSMENT AND REAL PAGPERTY TAX BILL GOVERNMENT OF THE UNITED STATES VIAGIN ISLANDS 2002 Christiansted 2002 PARCEL - NUMBER DESCRIPTH IN OF PROPERTY 52 §3 54 55857 HARTMAN 2-07200-0101-00 | assessep ASSESSED ASSESSED |" TAX AMOUNT SEWER NONPRORT | VETERANS PRtESOtty, “1AND | IMPROVEMENT | TOTAL | RATE | _OFTAX users Fee | CREDITS | OR Stow | ROMESTESG Pegeeeecen 1.411.639! 0 4,411,639 | 0.0125 40,587.2 0.00 0.00 0.00 0.00 | 10,587.29 ATTACH EEE SINTEREST 24 AMOUNTPALD | AEROS DUE ph PAY Fear ORGAO According le Title 33, Virgin islands Code, Sectlon 2454, It FOUR J. FUNDING LLC. C/O TRESTON E. MOORE ESQ. diesousiied with this sssossment, you hove unt} Sept 18th Ie PO Box 31 0 Bppel to ihe Boerd of Tax Review; no clalm will be canaldared after this perlod. N you fla such an sppaei, you are Invited ta St Thomas, V/ 00604 ; ; visit Ine Tax Assessor's Office In your diairlct whare you wiht he . shown etl delalls of Ine assessment 6nd the method of arriving 81 the vaivation. H errors are found they will be corrected. NOTICE OF CHAN 3E OF ASSESSMENT AND AFAL PROPERTY TAX BILL 2002 GOVERNMENT OI: THE UNITED STATES VIRGIN ISLANDS 2002 : Christiansted_. DESCRIPT: IN OF PROPERTY PARCEL - NUMBER 52 53 54 55857 HARTMAN 2-07200-01014-00 ASSESSED ASSESSED ASSESSED TAX AMOUNT SEWER NON-PROFIT | VETERLNS Alife LAND. | IMPROVEMENT | ‘TOTAL =| “RATE OF TAX users FEE | CREDITS | OnE | HomEnten , 14116391 0 1,417,633 0.90 0,00 9.00 0,00 10,587.26 “ETH NA eRe py IS noe REPAY ARON AE Bs AUEU FRO PAD VOEN MAOIs THERERISL AA I ATTACH REE, “ANTEREST="“ AMOUNT PAID FOUR J. FUNDING LLC. " [ C/O TRESTON E. MOORE ESQ. Accarding te Tike 33, Virgin Islands Code, Sectlon 2451, # , fa OF nx wer {-} io co St Thomas, V] 00804 aher this period, ff you file auch en pppoe, you ay invited to vielt ihe Tax Assessor's Otilce In your districi where you whH be ehown all detatla of the assessment and ihe method of arriving al the valuation. if errors ae found they will be corrocled. HAR-O1-2011 TUE 04:56 PH TAX OFFICE CSTED FAX NO. 3407734062 P, 18 : GOVERNMENT OF - THE IJNITED STATES VIRGIN ISLANDS ‘ OFF CE OF THE LIEUTENANT GOVERNOR ‘i 74X ASSESSOR'S OFFICE = 1131 King Streat ® Chris ansted, St Croix, Virgin Islands 00820 NOTICE OF CHANGI OF ASSESSMENT AND REAL PROPERTY TAX BILL RESIDENTIAL Dear Property Owner, % Froperly "ay Bill has bean prepared in a two-part format. 4 return envelape is enclosed for your convanlence, Your Notlce of Change of Assessment and Real E r : ; mail, tear off the lower portion | the tax bill and ret it in the enclosed retum envelopa with your chack or money ordar made payable you choase ta pay your Qill by iy te GOVEANMENT OF THE UNITED STATES VIRGINGISLANDS DO NOT SEND CASH, , if you prefer fo pay your Aeal Property Tax Bill in person, bring he entire bill to any department of Finance offies. You may pay in person by cash, check, money order * or cradit card (Mastercard or Visa). The Department of Finance w fretain the lower section of your bill, "The due date ef the Real Propany Tax Bill is June i , If you are dissatisfied with Ihis assessment follow tha pfdcedures i6C farth on the bill, Visit or callus at (340] AdOS BONY.LUASY | Scone VAC ARTESA TSHR f0th PAY EFORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT, If you pay atier August 31st add one and one half-parcent (1-¥2%) af the amount dhe tor sack month for which the taxes arg dalinquent. 773-6458 www.lig.gov.vi TITLE: 23, VIAGIN ISLANDS CODE, SECTION 224-REQUIA 8 OWNERS TO AFFIX THE STREET NUMBEA OF EACH HOUSE IN A CONSPICUGUS PLACE, PLEASE BE SUAE THE PHYSICAL ADDRESS OF YOUR PF OPERTY 1S CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR FAOPERTY IN THE EVENT OF AN EMERGENCY, % * NOTICE OF CHANC E GF ASSESSMENT AND REAL PROPERTY TAX BILL GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2002 : Christiansted 2002 Z DESCRIPTIC N OF PROPERTY PARCEL - NUMBER 2-07200-0401-00 56 & 47 GREAT POND ASSESSED ASSESSED ASSESSED | | TAX AMOUNT SEWER NON-PROFIT VETERANS, er iat LAND | IMPROVEMENT | TOTAL | RATE OF TAX USERS FEE | CREO RM ako pee 1,551.04 Wed the oe pageant le Se é FOUR J. FUNDING LUC, Fa According 10 Tithe 33, Virgin Islands Code, Sectlan 2451, C/O TRESTON E. MOORE ESQ. dlgsatiafied wiih thla ssssesmant, you have volil Sept. 1514 to PO B 340 ‘ @ppee! to tha Board af Tax Review; no clalm wili be constaered OX : after this period. Wf you tia euch an appeal, you ere Invited bo St Themas, Vl 00804 ; visil the Tax Assessorea Ollice In your disirict where you wit Be i. shown all delalls of tha assessment snd the maihod of anbwing at the valuation. Wf ators are found ney will be correctad, + NOTICE OF CHAN E OF ASSESSMENT AND REAL PROPERTY TAX BILL 2002 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2002 Christignsted. [ DESCAIPTK N OF PROPERTY PARCEL - NUMBER 56 & 47 GREAT POND ~ 2-07200-0401-060 ND MPROVEMENT ASOT pare ‘OFTAX, ust nS FEE CREDITS “ChraRM ELDERLY OR ae ets ; 206,805 QO 206,805 fosos 1.65104 f.00 0.00 0,00 1,551.04 ries Sree woes : Wey FOUR J. FUNDING LLC. According wo This 29, Virgin lelenda Coda, Section 2451, # C/O TRESTON E&. MOORE Esa, PO Box 410 5 dlesetiefled with thle assesement, you have until Sep. 1Sth te . Sppeal te ine Board of Tex Review; no clelm wil be considered St Thomas, VI o0at4 \ efter ihis peclod. if you Me auch on spppal, you sre Invited to . viall Une Tak desasaor's Office jn your dete! wheres you wil be shown all deinils of the 4sasacmant and tha melhod of arriving at the vatualion. It ercore are found they will ba corrected. -* _ Dear Property Owner, MAR-01-2011 TUE 04:55 PM TAX OFFICE CSTED FAX NO, 3407734052 P, 08 a ” GOVERNMENT OF THE (NITED STATES VIRGIN ISLANDS OFF 2E OF THE LIEUTENANT GOVERNOR T 4X ASSESSOR'S OFFICE 4131 King Street ; Chris’ ansted, St, Croix, Virgin Islands 00820 RESIDENTIAL % NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL Your Notlce of Change of Assessment and Real Property * ax BH has been prepared in a two-part format. A return envelope is anclosed for your convenience. 7 you chooses to pay your Bill by mai’, tear off the lowér portlon ) ¢ the tax biti and reium if in the enclosed relurn envelope with your check or money order made payable 10 GOVERNMENT OF THE UNITED STATES VIRGINSLANDS DO NOT SEND CASH, if you preter to pay your Real Property Tax Bil in pergon, bring he entire MH to any department of Finance office. You may pay in persan by cash, check, money order * or credit card (Mastercard or Visa), The Department ofFinance w | retain the lower section of your bill, The due dsta of the Real Property Tax Gil is June 30th PAY | EFORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. If you pay after August 31st "add one and one halt-percent (1-%%) of the amount due for each nonth for which the taxes are delinquent, _ PLEASE BE SURE THE PHYSICAL ADDRESS OF If you are dissatisfled with this assessment follow the procedures set forth an the blll, Visit or callus at (340) 773-6459 www. ltg.gov.¥i TITLE 23, VIHGIN ISLANDS CODE, SECTION 32%: REQUIAl S$ OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, YOUR PROPERTY IS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT OF AN EMERGENCY, : ? NOTICE OF CHANCE E OF ASSESSMENT AND REAL PROPERTY TAX BILL GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2003 Christiansted 2003 DESCRIPTIt N OF PROPERTY PARCEL - NUMBER 2-07200-0101-00 52 63 54 55857 HARTMAN oS ASSESSED ASSESSED ASSESSED | | TAX AMOUNT SEWER NON-PROFIT | VETERANS Feordue lest) tee - LAND IMPAGVERENT | TOTAL =| “RATE OF TAX USERS FEE | Moe) fA OMESTEAR Pasa it aces “44116391 0 4,411,639 | 6.0126 {0,587.2 0.00 0.00 0.00 0.00 | 10,587.29 APSE LA ESE ATH ofl ATTADA REE _ INTERESTS AMOUNT PAID FOUR J. FUNDING LLC. According ta This 34, Virgin tslanda Code, Secilan 2451, 4 C/O TRESTON E. MOORE ESQ. diaséiistied with thle assessment, you havo unill Sept. 1$th to PO Box 310 : appeal te the Board of Tax Review; no claim will be considersd , atier this period. if you fle such Bn éppeal, you are Invited ta St Thomas, VI GOBO4 . visit tha Tax Assessor'a Office in your district whore you will ba shown sil details af he assessment and the method of arriving al lhe vesuation. Ht errors are tound they wil] be corrected, NOTICE OF CHAN iE OF ASSESSMENT AND REAL PROPERTY TAX BILL AdOO 3ONVLUPY U3 vas hE B/C ANOPAYRBLE Dh Su: fINOTO THE BOT. PURAAUIN ANS BE Cours Hef aloe 2003 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2003 Christiansted. DESCRIPTI IN OF PROPERTY PARCEL - NUMBER 59 53 64 55857 HARTMAN 2-07200-0101-00 ASSESSED ASSESSED ASSESSED TAX AMOUNT SEWER NON-PRORT | VETERANS AW LAND IMPROVEMENT | TOTAL RATE OF TAX USERS FEE | eee OO en ey Beeson Wiss *, Q 1.411.639 10.0125 ___10.587.29 0.00 0.00 0.00 0.00 10,587.29 TATTADH ERE: INTEREST 2 ZAMOUNT. PAID FOUR J, FUNDING LLC, : | C/O TRESTON E. MOORE ESQ. According to Tite 33, Virgin Islanda Coda, Section 2461, PO Box 310 : dissatlsned with thls agaegoment you have unut Sept, 15m le viall the Tex Assessor's Ortice In your district where you will be shown all detells of the #25s686Mment and the method of orriving pt ihe valuation, 4 errors are Jound they will be corrected, MAR-Ot-2011 TUE 04:57 PM TAX OFFICE CSTED FAX NO, 3407734052 P, 18 GOVERNMENT OF THE U WTED STATES VIRGIN ISLANDS OFFIC 7 OF THE LIEUTENANT GOVERNOR Té X ASSESSOR'S OFFICE . 1131 King Street Christ osted, St. Croix, Virgin {sands 00820 RESIDENTIAL Cr Cred NOTICE OF CHANGE ‘IF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, * Your Notice of Change of Assessment snd Réel Property Trt Ell has been prepared in a two-part formal. A taturn envelope je anclosed for your convenience, It yeu choose to pay your Bil! oy mail, iar off the lower Porton ef he tax bill and return il in tha enclosed rewin envelope with your chack of money order made payable fo GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS. | ONOT SEND CASH. Ht you prefer to pay your Real Proparty Tax Bill in person, bring tl 2 entire blll to any depamment of Finance offiee. You may pay In person Dy cash, check, mongy order or credit card (Mastercard or Visa). The Deparment pEFinance wil ‘elain the lower section al your bil. The dite date of the Rleat Property Tax Gill is June don PAY B FCIRE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. if you pay ater August 21st . add ofie and one nall-parcent (1-6%) of the amount die for each? anth for which the taxes are dallnquent. Il you ara dissatisflod with ihls assessment follaw the procedures € 1 forth on the bil, Visitor callus at (340) = 773-6459 TITLE 23, VIRGIN ISLANOS CODE, SECTIGN 321 REQUIRE OWNEAS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE. PLEASE BE SURE THE PHYSICAL AUDRESS OF OUR PAC OEATY JS CLEARLY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE Ee _ EVENT OF AN EEAGENCY, : www.ltg.gov.vi NOTICE OF CHANG . OF ASSESSMENT AND REAL PROPERTY TAX BILL 2003 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS : Christiansted DESCRIPTIC ¢ OF PROPERTY 2003 PARCEL - NUMBER an 2-07 200-0407 -00 56 & 47 GREAT POND T~“assessep | assesseo | assessep | . TAX AMOUNT SEWER NON-PAORT | VETERANS SASH LAND IMPROVEMENT TOTAL _ RATE OF TAX USEAS FEE CREDITS EXEMPTION HOMESTERD a ee 206,805 | 0 206,805 0.00 | 0.00 0.00 0.00 | 1,554.04 FETEAE HW tEREOA TS De BHO PATA GE DN BA HOH} 2t FOUR J. FUNDING LLC. : C/O TRESTON FE. MOORE ESQ. AccordIng to Tite 34, Virgin lelands Code, Sectlan 2451, W latied with thle Bese you have until Sept. 1th te appeel to the Boérd of Tax Review: ao claim will be coneldered PO Box 310 after tnla pedod, If you fle suck en eppeal, you are Inviled to St Thomas, Vj 00804 viel the Tax Aspessor's Cttlca In your district whare you will be shown olf Getalla of the sséeeément and the method of arriving at the valuaiion, Wf errors aré found they will be corrected. NOTICE OF CHAN( E OF ASSESSMENT AND REAL PROPERTY TAX BILL UNITED STATES VIRGIN ISLANDS 2003 AdOD BONYLLUWAU 2003 GOVERNMENT OF THE Christiansted. : DESCRIPTION OF PROPERTY PARCEL - NUMBER 56 & 47 GREAT POND | 2-07200-0401-00 ASSESSED | ASSESSED | assessec | ax | = AMOUNT SEWER NomPROF | VETERANS AG KAND | IMPROVEMENT | TOTAL RATE OF TAX usersree | SREDIVS | Cr ramoN | poearee DORA 206.805 | 0 206,805 10 1,551.0 0.00 1,551.04 STFnE TAX HENEON SOUR aN TO Tr SEELINOUENT ROT BAD NEED: AMODY FOUR J. FUNDING LLC. : C/O TRESTON £, MOORE ESQ. PO Box 310 - St Thomas, VI 00804 S According bo Title 34, Virgin Islands Code, Section 245}, 8 dasaiisiied whh this essessment, you have unill Sept 15th ba eppeal jo the Board of Tex Aaview; no claim will be conaldered aller Uhlig périod. W you the such an sppral, you are inviied te visit the Tax Asésecor's Office In your disuiet where you wil) be shown all detull4 of the ass it and the malhod of arrtving atthe valuation. 1 errors are found they wil be corrected, MAR-G1~2011 TUE 04:57 PM TAX OFFICE CSTED FAX NO. 3407734052 P. 20 GOVERNMENT OF THE JNITED STATES VIRGIN ISLANDS OFF CE OF THE LIEUTENANT GOVERNOR | 1AX ASSESSOR'S OFFICE : 1131 King Strest Chris iansted, St. Croix, Virgin Islands 00820 RESIDENTIAL NOTICE OF CHANGI OF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, £ ; ‘ Your Notlce of Change of Assessment and Real Property ‘ax Bilt has been prepared in a two-part formal. A return envelope Is anclosad for your convenience. if you choose to pay your Bill by mai, tear off Ihé iowgr poition tthe tax bili and return i In the enclosed return envelope with your check or money ordar made payable to GOVEANMENT OF THE UNITED STATES VIRGINSLANDS DO NOT SEND CASH. If you preter ta pay your Real Property Tax Bill in porgon, bring the erilire bit to any departmant of Finance otfice. You may pay in person by cash, check, money order or credit card (Mastercard or Visa), The Department of-Finance v fi rstsin the ower section of your bill The due date of the Real Property Tax Bill is June Jorn PAY IEFORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. It you pay after August 316t add one and one haif-percent (1-2%) of the amount dye fer eac] month for which tha taxes are dalinquent. It you are dissalisfled with this assessment follow the procedures 3e1 forth on the bill, Visit or callus at (340) 773-6459 www. ltg.gov.vi TITLE 29, VIRGIN ISLANDS CODE, SECTION 321 RECQUIR 'S OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, PLEASE BE SURE THE PHYSICAL ADDRESS OF YOUR PF OPERTY IS CLEAALY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT OF AN EMERGENCY, i > NCTICE OF CHAN! 1E OF ASSESSMENT AND AEAL PROPERTY TAX BILL 2004 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS Christiansted 2004 DESCRIPTI IN OF PROPERTY PARCEL - NUMBER 56 & 47 GREAT POND 2-07200-0401-00 “ASSESSED ASSESSED ASSESSED | TAX AMOUNT SEWER WOWPROET | VETERANS AMOUNT <2 LAND | IMPROVEMENT | TOTAL | RATE OF TAX usens Fee | CREOMS | CRTARR | pomesTeao Epes 179.720 | 0 179,720 | 6.0125 0.00 | 0.00 0.00 0.00 | 1,347.90 RIAL DAYS TMEREAL EER = AITACH FEE STNTEREST “\-SAMOUNT PAID - Bi TAICHEREON i Bie AN AVR EON OPT TORE DEY BANC GOLDEN RESORTS LTD LLC C/O TRESTON E. MOORE ESQ. SUITE 1 6035 NORRE GADE : St Thomas, V1 00602 According to Title 34, Virgin Islenda Code, Section 2451, H disasitsiied with thls assessment, you have unill Sept. 15th 10 appeal fo the Boord af Tax Review; no clalm will be considerad afier thts period. lt you His such en appeal, you ara Inviod to visit the Tax Aasessor's Office In your digirict where you will be shown all details of the ssse6emant and the method of aniving al tha valuation, Ii errors are found they will be correctad, NOTICE OF CHAN 3E OF ASSESSMENT AND REAL PROPERTY TAX BILL 2004 AdOD AONY LLiway 5 2004 GOVERNMENT OI THE UNITED STATES VIRGIN ISLANDS “ Christiansted.. DESCRIPTI 2N OF PROPERTY PARCEL - NUMBER 56 & 47 GREAT POND 2-07200-0401-00 ASSESSED ASSESSED ASSESSED | * TaX AMOUNT SEWER NON-PROFIT | VETERANS a AOU LAND | IMPROVEMENT | TOTAL =| “RATE OF TAX USERS FEE | CREDITS =) OF TAPN, | Howrarcen yy o 479,720 | 6.0125 ____ 4,347.90 0.00 0.00 0.00 1,347.90 ‘479,72 BYONERSHES Sei Nouion Ir ear PA fan uae Th Unb. ON RIE Stk XO DEP Tor es GOLDEN RESORTS LTD LLE 4 C/O TRESTON E. MOORE ESQ. SUITE 1 5035 NORRE GADE St Thomas, V! 00802 According io Title 93, Virgin Islands Code, Section 2451, if disepiafied with this essenement, you have unill Sapt, 15th te Eppeal to ihe Board of Tax Review; no clalm will be considarad after this perlog. if you file such 6n eppesl, you are invited te visit thé Tex Aseessor's Office In your disizicl where you wit be shown ail delails of the nssosement and tho meihos of erriving Bi he valuation. f errors are found they will be corrected, AdOD SONVLUH MAR-01-2011 TUE 04:55 PM TAX OFFICE CSTED FAX NO, 3407734052 P. 089 GOVERNMENT OF THE [NITED STATES VIRGIN ISLANDS OFF 2E OF THE LIEUTENANT GOVERNOR 1 4X ASSESSOR'S OFFICE 1131 King Street Chris’ ansted, St. Croix, Virgin Islands 00820 RESIDENTIAL NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL Caar Property Owner, £ Your Notice of Change of Assessment and Real ‘Property * 3x Bil has been prepered in a two-part format. A return envelopes is enclosed for your convenience. If you choese to pay your Bill by mall, 18ar off the lowgr portion ¢ ‘the fax bill and return It In the enciosed return envelope with your check or Money ordar made payable to GOVERNMENT OF THE LINITED STATES VIRGIN'ISLANDS. 30 NOT SEND CASH. It you prefer to pay your Real Propeny Tax Bill in person, bring he entire bill te any department of Finance office. You may pay in person by cash, check, money order or credit card (Maslarcatd or Visa). The Department of Finance w | retain the lower section of your bill, The due dzte oi the Real Preperty Tax Bill is tuna 30th PAY | EFORE SEPTEMGER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. It you pay eher August ast add one and one ha't-percant (1-%%) of the amouni dije for each nonth for which tha taxes are delinquen. I you are dissatisfied wilh this sesasement follow the pracedures st forth on the bill, Vieit of callus at (340) 773-6459 www.lig.gov.vi THLE 23, VIRGIN ISLANDS CODE, SECTION 321: AEQUIRI 3 DWNEAS TO AFFIX THE STREET NUMBEA OF EACH HOUSE IN A CONSPICUOUS PLACE, PLEASE BE SURE THE PHYSICAL ADDRESS OF YOUR PH IPERTY JS CLEAALY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT. OF AN EMERGENCY. is j NOTICE OF CHANC = OF ASSESSMENT AND REAL PROPERTY TAX BILL 2004 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS Christiansted 2004 PARCEL - NUMBER DESCRIPTIC N OF PROPERTY 52 53 54 55857 HARTMAN 2-07200-0101-00 “ASSESSED ASSESSED ASSESSED TAX AMOUNT SEWER NONPROFIT | VETERANS Ranccat Vile “14nb | menovewenr | _rorak | rare | __orra__{ usensree | PETS | eweron_| hovesibed RRS , 1,411,639] 0 4,411,639 | 0.0125 10,587.29) 0.00 0,00 0.00 0.00 10,587.29 ATTACH FEE ¢ ANTEREST “7 SAMOUNTEAD. SL ETAR HERRDITS GE END PAVRDLE OW SINE BTU DEM De FNL According to Thke 33, Virgin latands Code, Secilon 2451, # . diesstietiad with this assessment, you have uni Sept, 14th te Bppesi Io the Board of Tax Roview; nd clelm will ba coneldered GOLDEN RESORTS LTD LLP C/O TRESTON E. MOORE ESQ. SUITE 1 5035 NORRE GADE after this perloa, If you ie such af eppeal, you are invited to Vv 2 vish the Tax Asaessor'e Office In yous diswictt where you Wit Bs St Thomas, Vi 0080 shown all details of ihe assessment and the method of erring et the valuation. if errars aro found they will be corrected, NOTICE OF CHAN( E OF ASSESSMENT ANDO REAL PROPERTY TAX BILL 4 GOVERNMENT OF THE UNITED STATES VIRGINISLANDS 90994 200 ; Christlansted.. DESCRIPTIC N OF PROPERTY PARCEL - NUMBER 52 53 54 55857 HARTMAN 2-07200-0101-00 ASSESSED ASSESSED ASSESSED TAX AMOUNT SEWER NON-PROAT | VETERANS Aiful LAND IMPROVEMENT | TOTAL RATE OF TAX USERS FEE | CREDITS EXEMPTION f Loumaren “D6 ¥ tar.ega! o 4,411,639 | dot 10.587.291 0.00 0.00 0.00 0,00 10,587.29 : PENS EA ER ATTACH FEE’ INTERESTS: AMOUNT RAID GOLDEN RESORTSLTD LLP C/O TRESTON E. MOORE ESQ. According lo Tide 73, Virgin Isilende Code, Soctlon 2451, A SUITE 1 : dlesallafiad with inla asvessment, you heave untill Sopl. 16th to 5035 NORRE GADE Bppeal to ihe Bosrd of Tex Review, no cralrn will be considered Nor shia period, M you $f ch an sppeol, you are Inv! w St Thomas, V! 00802 vl Bt the Tex Aseesbor'a Olllee In your Hletriet where you will be ahown all details a} the sesos3meni and the method of erving at tha valuution, if orrore are found they will be corrected. t AdOO 2ONY LUN - NAR-O1-2011 TUE 04:57 PH TAX OFFICE CSTED FAX NO. 3407734052 P, 21 GOVERNMENT OF THE t NITED STATES VIRGIN ISLANDS OFFI E OF THE LIEUTENANT GOVERNOR T. .X ASSESSOR'S OFFICE , RESIDENTIAL 1131 King Street *> Christi insted, St. Croix, Virgin Islands 00820 te NOTICE oF CHANGE 5£ ASSESSMENT AND REAL PROPERTY TAX BILL 3 Property T x Bill has been prepared in a two-part format A raturn envelope is enclosed for your convenience. Dear Propany Owner, pe with your check or money order made payable Your Notice of Change of Assessment end Real F if you choose to pay your Bill by mail, tear off the lower portion © the tax dill and return it in the encinsed return envele to GOVERNMENT OF THE UNITED STATES VIRGINISLANDS, 30 NOT SEND CASH, ot @ . I you prefer to pay your Reat Property Tax Bill in pefson, bring 16 entire bill to any department af Finance offices. You may pay in person by cash, check, money arder or éredit card (Mastercard or Visa}. The Deparment off lnance wi retain tha lower section ot your dal, Tha due date of the Res! Property Tex Bill is June doth PAY § FORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. H you pay after Auguet 3131 add one and ona half-parcent (1-4:%} of the amount dye for each Aonlh for which tha taxes aré delinquent, IF you are dissatisfed with this assess™6n! follow the procedures Bf forth on the bill, Vieit or catius at (340) 773-6459 www. ltg.gov.vi TITLE 23, VIRGIN ISLANDS CODE, SECTION $216 REQUIRE 3 OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, PLEASE BE SURE THE PHYSICAL ADDRESS OF YOUR PA IPERTY IS CLEAALY VISIBLE FROM THE STREET TO HELP LOCATE YOUR PROPERTY IN THE EVENT OF AN EMERGENCY. Pa NOTICE OF CHANG = OF ASSESSMENT AND REAL PROPERTY TAX BILL 2005 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS ; Christiansted 2005 PARCEL - NUMBER : DESCRIPTK N OF PROPERTY 56 & 47 GREAT POND 2-07200-0401-00 ASSESSED ASSESSED ASSESSED | ° TAX AMOUNT SEWER NONPRORT | VETERANS ee Aieil LaNo | IMPROVEMENT | TOTAL | "RATE OF TAX usensree | CREDITS | OAT aRM | Fomecae Bees o- 179,720 | 0.0425 1,347.90 0.00 0.00 0.00 0.00 | 1,347.80 i ATTACH FEE SIN TEREST= 5: AMOUNT PAD See Sp IS ae AD PAAR BONE SOTTO Des] espn According t6 Tide 33, Yirgln Islands Code, Sectlon 2451, & GOLDEN RESORTS LTD LLC C/O TRESTON E. MOORE ESQ. slsaatlsiled with this aasessmem, you heve unltl Sept. 151h te SUITE 1 eppeat ta the Beerd of Tax Review; no clalm will be considered 5035 NORRE GADE sftor this period, It you file such en appesl, you are Invited te viel Iho Tox Acsezsor’s Oilica In your district where you Wil be shown all datells of the sasessment and ihe methed of arriving St Thomas, Vt 00802 at the valuation. Uf arrors Bré found they will bo corrected, NOTICE OF CHAN 3E OF ASSESSMENT AND REAL PROPERTY TAX BILL 2005 GOVERNMENT Ol: THE UNITED STATES VIRGIN ISLANDS 2005 Christiansted. DESCRIPT DN OF PROPERTY PARCEL - NUMBER : 56 & 47 GREAT POND : 2-07200-0401-00 ASSESSED ASSESSED ASSESSED | - TAX AMOUNT SEWER NON-PROAT | VETERANS ANG LAND | WPROVEMENT | TOTAL | <RATE OF TAX USERS FEE | ee eee nb - 79.720 o- 178,720 ms 0126 1347.90 pon 0.00. p00 0.00 1,347.90 Five SAIN Dy PRD URCHIN DAS THERGAATER, =? I ATTACH FEE SS INTEREST. ScAMOUNT PAID GOLDEN RESORTS LTD LLC C/O TRESTON E. MOORE ESQ. According 10 Title 33, Virgin isiands Code, Section 2481, # SUITE 1 5035 NORRE GADE St Thomas, V) 60802 isiied with this 3 nent, you have unwl Sept, 18th be Bppeel to the Boerd of Tax Haview; no claim will be considered after thi4 peslod. M you fils auch en eppeal, you aré Invhed te viah tho Tax Assassor's Office In your district where you WiH be ahown all detalle of the assesemeni and the method of arriving 61 the valuation. M1 errors Gra found they will be co. MAR-O1-2011 TUE 04:55 PH TAX OFFICE CSTED FAX NO. 3407734052 P, 10 4 GOVERNMENT OF THE JNITED STATES VIRGIN ISLANDS OFF DE GF THE LIEUTENANT GOVERNOR 1AX ASSESSOR'S OFFICE 1131 King Street Chris ansted, St. Croix, Virgin Islands 00820 awn = RESIDENTIAL NOTICE OF CHANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL % . Property * ax Bilt has been prepared in B fwo-part formal. A return envelope is enclosed for your conveniance, Dear Property Owner, with your ehack or maney order made payabla Your Notice of Change of Aasessment and eal If you choose to pay your Bill by mail, tear ctl the lowér portion [the tax bill and return it In the enclosed retum envelope to GOVERNMENT OF THE UNITED STATES VIRGINISLANDS 00 NOT SEND CASH. "If you prefer to pay your Aeat Property Tax Bll in peebon, bring he entire bilt 30 any deparnment of Finance office, You may pay in parson by cash, check, money order _ or cradit card {Mastarcard ar Visa). The Deparment oiFinance [retain the lower section of your bill. The dua date of the Asal Property Tax Bil Is June 3pth PAY EFORE SEPTEMBER 1, TO AVOID ADDITIONS FOR LATE PAYMENT. If you pay afer August 31st add one and one helf-percent (1-14%) of the amount dus for cack month for which the taxes are deiinquent. N you are dissatisfied with this assessment follow the glocedures tai forlh on tha bill. Visit or callus at (940) «= 773-6459 TITLE 23, VIRGIN ISLANDS CODE, SECTION 327REQUIA! S OWNERS TO AFFIX THE STREET NUMBER OF EACH HOUSE IN A CONSPICUOUS PLACE, PLEASE BE SURE THE PHYSICAL ADDRESS OF YOUR FR DPEATY iS CLEARLY VISIBLE FROM THE STREET TO HELP LOGATE YOUR PROFERTY IN THE EVENT OF AN EMERGENCY, www .{tg.gov.Mi a NOTICE OF CHAN( £ OF ASSESSMENT AND EAL PROPERTY TAX BiLL 7005 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS : Christlansted DESCRIPTIC N OF PROPERTY 2005 PARCEL - NUMBER 2-07200-0101-00 §2 53 54 55857 HARTMAN Fue? ASSESSED ASSESSED ASSESSED - TAX AMOUNT SEWER HON-PROPIE VETERANS AMOUNT LAND IMPROVEMENT | TOTAL — | RATE OF TAX USERS FEE | CREDITS | ORF ARM | ELDERLY OF Bemeeetscen{ | a 1,414,639 | 0.0125 10,587.29 0.00 0.00 0.00 40,587.29 Ci According to Tite 83, Virgin tslandsa Cede, Section 2451, if diagalistled with inta sesessment, you have walll Sept. 15th ta appeal io the Board of Tex Raview; no clalm will be considered eher this period, Il you (le such en Bppeal, you Bre invied to vish the Tax Assessor's Oita In your diptrlct where you will be GOLDEN RESORTS LTD LLP C/O TRESTON E. MOORE £84, SUITE 1 5035 NORRE GADE St Thomas, Vi 00602 shown all della cf the AL and the method of arriving at ihe yelvation. Wf errora ara found thoy will be corrected. NOTICE OF CHAN E OF ASSESSMENT AND REAL PROPERTY TAX BILL 2005 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS 2005 AdOO JONV Liat - GOLDEN RESORTS LTD LLP C/O TRESTON E. MOORE ESQ. Christiansted.,, DESCRIPTH N OF PROPERTY PARCEL - NUMBER 52 §3 54 55857 HARTMAN 2-07200-0104-00 ‘SAND ° MPROVEMIENT OTA : Bical OFTAL USERS TEE CREDITS “OraRA ELDERLY OF ; SES ‘qattenal a 4.411.629 [6 According 6 Title 33, Virgin Jelands Code, Sectlon 2461, Geceietled with thit assessment, you have until Sopt, 16th to SUITE 1 §035 NORRE GADE appest te ihe Board of Tax Review; no clalm will be considered St Thomas, Vi 00802 Mes thls pariogd, # you file such an appeal, you are Invhed to vial the Tax Anesesor'a Office In your disiricl where you wit! be ahown all detail ef ina poses Wand thé molhod of arriving @ the vaivation, M errorg are tound they will be correcand, MAR-Ot-2011 TUE 04°57 PM TAX OFFICE CSTED FAX NO, 3407734062 P, 22 . ' GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS OFFIC : OF THE LIEUTENANT GOVERNOR: TAX ASSESSOR'S OFFICE 1131 King Street Ch stlansted, St. Croix, Virgin Telands 00820 REVISED NOTICE OF CHA IGE OF ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, Your Revised Notice of Change of Assessment and Real 7reperty Tax Bill has been prepared in a two-ped formal, If ppyments have bean made on tha previously Issued 2006 bill, this blil reflects a credit for! set payment. Please pay Balance Due ilsted below. If you have overpaid, the additional credit will be applied towards the 2007 tax DHL A retum snvelope is enclosed for your convanience, If you ¢ ooge to pay your bill ty mall, tear off tha ower portion of the tax bi# and return It Ia the enclosed return envelope with your check or monéy order méde paye la to lhe GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS, DO NOT SEND CASH, If you prefer to pay your Real Property Tas Bill in person, br ag the entire bill to the Tax Collector's offlca, You may pay in person by cagh, check, money order, or credit card (MasterCard or Visa). Tha Tax Collactor's offk 3 will retain the iower section of your bil. THE DUE DATE OF THE REAL PROPERTY TAX BILLIS GUST 16, 2010. PAY BEFORE OCTOBER 15, 2010 TO AYOIB BECOMING DELINQUENT. if you ave dissatisfied with the assossment, follow the appa: procedures sat forth below. Call (340) 773-6459 of visit us ef www Itg.gov.w FROPERTY SOLD: Rea! property tax bills are sent to th | owner as of January 1, 2007, H you have sold thls property since Janvary 1, 2007, you may need to forward this bill to the new owner, Malling Addresa: iis the responsibility of the property swnor to notify the Tax Assessor's Office of any change in thelr mailing addres, : R REVISED NOTICE OF Cr ANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL 20 0 6R 20 G 6 GOVERNME WT OF THE UNITED STATES VIRGIN ISLANDS a rbSthes snag ist 18 A debits a is ‘art Lp gar te : shige eee a hc af ae z E 56 & 47 GRE 4T POND 2-07200-0401-00 ASSESSED] ASSESSED ASSESSEO TX AMOUNT LESS SEWER AN BUNT Ecce RA LAND IMPROVEMENT TOTAL RITE OF TAX J EXEMPTIONS | USER'S FEE feat te fate tee “A 179,700 o 179,700 | 0.0125 | 1,347.75 0.00 0.00 1,347.75 | 3,201.05 (1,853.30 Re en RO ees [Ri Rare nak cae nie Ue Ar aOR Rnb aue an ee eRe area According lo Tua 38, Virgin Idiands Code, Sacha 2451, if dagalicted win V6 ant, you have unit Now. 3rd 2010 to appeal ip Ihe Bow) AGME: is Ea Ol rd Ee wy NT of Tex Rewlat io Rim wil be congigered offer thle penog, if you file auch 7 apped, you are invited in vidil Ihe Tan Asseseoré Offiog in your dlaltics where you whl ba shown tha gelals of ine neseeément and the matt oe? acivng ef the Yalusion. if rire are found Iney wil be corrected. 2006 Previaus Payment $1,347.76 Remaining Credit for 2007 $1853.36 GOLDEN RESORTS LTD LLC C/O TRESTCON E. MOORE ESQ, SUITE 4 5035 NORRE GADE R REVISED NOTICE OF C |ANGE OF ASSESSMENT AND REAL PROPERTY TAX BILL 200 6 R 20 06 GOVERNM NT GF THE UNITED STATES VIRGIN ISLANDS ; Christiansted 2 56 & 47 GR ‘AT POND 2-07200-0401-00 BIASSESSED| ASSESSED | ASSESSED 7 4X AMOUNT LESS SEWER a : BALA # LAND IMPROVEMENT TOTAL RTE OF TAX | EXEMPTIONS | USER'S FEE B § 178,700 0 179,700 | G. 125 | 1,347.75 0.00 0.00 1,347.75 | 3,201.05 |(1,853.30) According ( Tite 33, Virgin lelande Code, Seclon 2451, 1 dlapetolad wh thin ondceemant you have und! Nov, ard 2040 bo eppedl to the Board BAN * =a, : PATO of Tox Roview, no claim will be conéidered ofr thle pariog, f you Ma eu an appeal, you Bre invited lo viel Ihe Tax Asecosofs Office In your diate, whem you wil be shown the culate of ihe aebaesment Rod he me sod pf eniving at lhe velumion. If errpré ere found they wil be correciad, 2006 Previous Payment $4,347,76 Remalning Credit for 2007 $1853.30 GOLDEN RESORTS LTD LLG C/O TRESTON E. MOORE ESQ, SUITE 1 5035 NORRE GADE —_HAR-O1-2011 TUE 04:55 PH TAX OFFICE CSTED FAX NO, 3407734082 P, 1 GOVERNMENT OF TRET NITED STATES VIRGIN ISLANDS OFFICE OF THE LIEUTENANT GOVERNOR TAX ASSESSOR'S OFFICE 7133) King Street Chri: iansted, St. Croix, Virgin Islands 00820 REVISED NOTICE OF CHAN 3E OF ASSESSMENT AND REAL PROPERTY TAX BILL Deer Property Owner, Your Revised Notice of Change af Assessment and Real f ‘operty Tax Bill has been prepared in a bwo-part formal, If payments have been made on the previously isswed 2006 bill, this bill reflects a credit for th t payment. Please pay Balance Due listed befow. W you have overpaid, tha edditional credit will be applied towards the 2007 tax bill. A reiumn envelope is enclosed for yout convenience. If you ch ose to pay your bill by mail, tear off the lower portion of the tax bill and retum it in the enclosed return envalope with your check or money order mada payab) to tha GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS, DO NOT SEND CASH. if you prefer lo pay your Real Proporty Tax Bill in pereon, brin the entire bill to the Tax Collactor’é office. You may pay in person by cash, check, money order, of credit card {MasterCard or Visa). The Tax Collector's office will retain tha lower section of your DMV. THE DUE DATE OF THE REAL PROPERTY TAX BILL JS A GUST 16, 2010, PAY BEFORE OCTOBER 15, 2010 TO AVOID BECOMING DELINQUENT. if you are dissatlsfied wilh Ihe asgessment, follow the appeal rocedures set forth betow. Call (340) 773-6459 or visit us af www.itg.goviwl PROFERTY SOLD: Real property tax bills ars sent to the owner a6 of January 1, 2007. Mf you have sold this property since January 1, 2007, you may néed te forward this bill to the new owner, Malling Addrass: Itis the responsibility of the property a vnar to notify the Tax Aceessor's Office of any changa In their malilng address. REVISED NOTICE OF CHJ NGE OF ASSESSMENT AND REAL PROPERTY TAX BILL 2006R 20 OG R GOVERNME! T OF THE UNITED STATES VIRGIN ISLANDS 5 2-07200-0107-00 ASSESSED} ASSESSED ASSESSED TA. AMOUNT LESS SEWER AMOUNT 22eacan ae BALA LAND IMPROVEMENT TOTAL RAT = OF TAX | EXEMPTIONS | USER'S FEE Bs a tits a5, 8 1,411,600 ) 1,441,600 | 0.0125 {10,587.00 0.00 0.00 10,587.00 | 12,451.56 {(1 864,56 According to Tite 23, Virgin Island: Coda, Section 245, W diseatisnad win th scdesemant, you hws unt! Nov, 2d 2010 to eppes! io the Bod y a WLe : : PAID OF Tex Review, no calm will be considdnsd ater 0s pecod. Hyg Me sion et appeal, you aye invited jo wel she Tox kc A6860r a Office in pont daria] where you will be ahown ine deiaile af in6 es6essIment ond the metho of arriving a7 ina vaivation. Marrone are found hey Will be comrocied, 2006 Previous Payment $10,587.00 Remaining Credit for 2007 $1664.58 GOLDEN RESORTS LTD LLP C/O TRESTON E. MOORE ESQ, SUITE 4 §035 NORRE GADE R- REVISED NOTICE GF CH INGE OF ASSESSMENT AND REAL PROPERTY TAX BILL 20 06R —-2006 GOVERNME iT OF THE UNITED STATES VIRGIN ISCANDS_ he ——— pe prea merece Christiansted ofan PEG EP RReR ine: cece eens 2. §2 53 54 55857 HARTMAN 2-07200-0101-00 SYASSESSED| ASSESSED | ASSESSEO {| Té« | AMOUNT LESS SEWER ane BA 8 LANG IMPROVEMENT TOTAL RAE OF TAX | EXEMPTIONS | USER'S FEE ‘D a a £11.411,600 0 1,414,600 | 0.0 25 |10,587.00] 0.00 0.00 | 10,587.00 | 12,451.56 |(1,864.56) < rit “ 4 ry " r= é = According lo Fille 33, Virgin falands Code, Secver 2457. itd fied with’ ine you have nil Now. Ord 2040 to apres} in lhe Bose of Tax Review! na mau will be considarad after dle period, ff you fila eve { epgeal, you are invited to Wisi the Tex Assessors Ollics In your O18 whore you WH be shown ihe duley of Ine afaosemenl and Me meth | of amving al ine velublion. |f errors ana fownd lnoy will be commmcinl. ple 2006 Previous Payment $40,587.00 Remaining Cradit far 2007 $1864.58 GOLDEN RESORTS LTD LLP C/O TRESTON E. MOORE ESQ. SUITE 1 §035 NORRE GADE ee oe MAR-O1-2011 TUE 04:57 PM TAX OFFICE CSTED FAX NO, 3407734062 P, 23 GOVERNMENT OF THE JNITED STATES VIRGIN ISLANDS OFFIC | GF THE LIEUTENANT GOVERNOR TAX ASSESSOR’S OFFICE 1131 King Street Chri jnusted, St. Croix, Virgin Islands 00820 NOTICE OF CHANGE >F ASSESSMENT AND REAL PROPERTY TAX BILL Dear Property Owner, Your 2007 Notlce of Change of Azsesemont and Real Pre sarty Tax 2ill has boen prepared in 8 two-part format. If you hed an overpayment from your 2006R tax bill, this bill veflects 4 propeyment . Please pat Balance Due listed below. If thera la stilt an overpayment the additional credit will be applied towards the 2006 tax bill, A return anvelope ie enclosed for your converience. If you dl sox to pay your bill by mall, tear off the lower portion of the tax bill and reiurn il in the anclosed retum envelope with your check or monsy order mada payst ¢ to the GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS. DO NOT SEND CASH. If you prefar lo pay your Real Property Tex Bill in person, bri g the entlre bill to the Tax Collecior's office, You may pay in parson by cash, check, money order, or ecedit card (MasterCard or Visa). The Tex Collector's offic will retain the lower section of your bill, THE DUE PATE OF THE REAL PROPERTY TAX BILLIS | ARCH 15, 2014. PAY BEFORE MAY 1418, 2017 TO AVOIO BECOMING DELINQUENT. PAY BY AUGUST 16, 2011 TO AVOID LATE PAYMENT CHARGES ACT 7241). Hyou are discallsfied with the assessment, you may file an k formal eppeasl with the Tax Assesaor’s offices if not satisfied a formal appeal may be filed to the Board of Tax Review no later than June 1" 2011, (See Belo }. Cafl (240) 773-6458 of visit us al yvew.itg.gov.vi PROPERTY SOLD: 2007 Real property tax biNs are sent: > the owner as of January 1, 2008, If you have gold this property since January 1, 2008, yau may need to forward this bill to the new owna®r, Malling Address: It ls the responsibility of the property wer to netlfy the Tax Assessor's Office of any change In thelr maliing address. 7 NOTICE OF CHANG | OF ASSESSMENT AND REAL PROPERTY TAX BILL 2007 20 0 GOYERNME IT OF THE UNITED STATES VIRGIN ISLANDS ASSESSED| ASSESSED [ASSESSED] T/K [AMOUNT LESS SSS MOUNT Ah te BALANCE LAND |IMPROVEMENT| TOTAL | RA‘E | OF TAX |EXEMPTIONS|USER'S FEE PoE LER Se RUE. 179,700 o | 173,700 | 0.0 26 | 1,347.75] 0.00 0,00 | 1,853.30 | (505.55) According 10 Tite 38, Vig Idancs Code, Section 2451, if defied whh | © & Th you have uni June 1.2041 bo appéal lo the Board of Tax Review, no claim wil bé consi¢ered after [hie pétod, If you file such an. pad, you are Hisitod Ws visit Ine Tax Ageeneor's Office in your dhetrict where you Wii be shown the detabe of Ihe RésessMant Bd INE meliod of wr Jing af the valuotion. If arrors ere found lhay 4!) bs Corrected. PETA SS PPI aA PS RTT PrePayment Amount $1853.30 Remalning Credit for 2008 $-505.65 GOLDEN RESORTS LTD LLG C/O TRESTON E, MOORE ESQ. SUITE 1 5035 NORRE GADE St Thomas, V1 00802 NOTICE OF CHANG = OF ASSESSMENT AND REAL PROPERTY TAX BILL 2 0 07 20 07 GOVERNMWE NT OF THE UNITED STATES VIRGIN ISLANDS : Christiansted FI & 47 GRE AT POND 2-07200-0401-00 S|ASSESSEQ; ASSESSED ASSESSED T. X AMOUNT LESS SEWER ZULY, j A GA 8 LAND IMPROVEMENT TOTAL RY TE OF TAX | EXEMPTIONS | USER'S FEE D é g 179,700 0 173,700 0.0125 | 1,347.75 0.00 0.00 1,347.75 1,853.30 | (505,55) According lo Tila 33, Virgin [eiande Code, Section 2461. W dueelaned win se setenement, you nove untl June 1, 2011 10 appars io the Board of * A a AVIG Tax Ravine; no claim wit be considerad afar Ils penod. if you fla auch er 1ppoal, you are inviled Jo via Ihe Tax Assaunor's Office in your aetriot 3 OS ES SAAT where you wil be chown ibe datele of the e6s6usmem and the method Ma tng Al Me velvailon, # error: ér6 found Iney will be conscted. PrePayment Amount $1853,30 Remelning Credit for 2008 $-505.55 GOLDEN RESORTS LTD LLE C/O TRESTON EF MOORE E60. SUITE 1 5036 NORRE GADE St Thames, Vi 00802 HAR-O1-2011 TUE 04:58 PH TAX OFFICE CSTED FAX NO. 3407734052 P, 12 GOVERNMENT OF THE! NITED STATES VIRGIN ISLANDS OFFIC? OF THE LIEUTENANT GOVERNOR TAX ASSESSOR’S OFFICE 1133 King Street Chris ansted, St, Croix, Virgin Islands 00820 NOTICE OF CHANGE ¢ F ASSESSMENT AND REAL PROPERTY TAX BILL Osar Property Owner, Your 2007 Notice of Change of Assessment and Real Proy arty Tex Bill kas been prepared in a tvo-parl format, If you had an overpayment from your 2G06R tax bill, this bil reflects a prepayment. Plaase pay Jalence Dus listed below. If there Is stlil an overpayment the additional credit will be appiled towards the 2006 tax bill. Areium envelope is enclosed for your convenfance, If you ch ose fo pay your bill by mail, tear off the lower portion of the tax bill and return It in the enclosed jalurn envelope with your check or money order made payabl » to the GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS. DO NOT SEND CASH. if you prefer lo pay your Real Property Tax Bill in parson, brin : the entire bill to the Tax Collector’e office, You may pay In parson by cash, check, money ordar, of credit card (MasterCard or View). The Tax Collector's office wil) retain Ihe lower eection of your bill, THE DUE DATE OF THE REAL PROPERTY TAX BILL iS W ARCH 15, 2041. PAY BEFORE MAY 15, 2011 10 AVOID BECOMING DELINQUENT. PAY BY AUGUST 15, 2011 TO AVOID LATE PAYMENT CHARGES ( sCT 7241}, f you ara dissetlefied with the assossiment, you may fila an ir ara! appeal with the Tax Assassor'e office; if nol satisfied a formal appeal may be Mied to the Board of Tax Review no later than June 1" 2091, (See Balow . Call (340) 773-6459 or visit us et wew.lig.gav.vd PROPEATY SOLD: 2007 Real property tax bilts ere sentt the owner as of January 1, 2008. If you have oid thle property since January 1, 2008, you may need to forward this bli to ths new owner, Maliing Address: Its the responsibility of the property i wnar to notlfy the Tax Assessor's Office of any change In thelr malling addres, NOTICE OF CHANG! OF ASSESSMENT AND REAL PROPERTY TAX BILL 2 0 0 7 2007 GOVERNME!/ T OF THE UNITED STATES VIRGIN ISLANDS 52 63 84 SSBS7 If ASSESSED] ASSESSED | ASSESSED [ TaC [AMOUNT Less SEWER Penneen LAND |IMPROVEMENT{ _ TOTAL RA E | OF TAX |EXEMPTIONS | USER'S FEE Beets 1,411,600 1,411,600 | 0.0° 2 According to Tite 33, Vinyin lelunds Cade, Section 2451, Wf di¢covefied wih I & sutbzsmanl, you hewe Uni June 1.2011 1 apponl to me Boon of Tax Raview, no clakn wil be considered stu his pentos. Wf ynu fie euch Bn | peal, yoU ore inelted to VieH Ine Thy AseSecors Offlas in your dictriel where you Wil be shown Ine delnik of the ssofemmen! and ina method of en Ing Gf tha Valuation If amore ore found they ydil ba corrected, GOLDEN RESORTS LTD LLP C/O TRESTON E. MOORE ESQ. SUITE 1 £035 NORRE GADE A Thomas, ¥1 00802 2007 NOTICE OF CHANE = OF ASSESSMENT ANDO REAL PROPERTY TAX BILL 20 07 : GOVERNME NT OF THE UNITED STATES VIRGIN ISLANDS Christiansted 3 52 51545585 HARTMAN 2-07200-0101-00 BTASSESSED] ASSESSED | ASSESSED] TX [AMOUNT LESS SEWER PRESS BK $ LAND [IMPROVEMENT] TOTAL RU TE | OF TAX | EXEMPTIONS | USER'S FEE Bags 8| 1,441,600 i) 1,411,600 | 0.0125 | 10,587.00 0.00 0,00 10,587.00 | 1,864.56 | 8,722.44 ane = 2 eh <. : ee late Riss kena? ra) pis ioe er SR EER Tier = : apes According \o Tite 33, Vig, lelande Codé, Section 2457, ff distovefind with he DEERSEMENI, You howd unit June 1, 2077 to sppoal to he Board of J : < AVG) Tha Rawiew, ne claim will be coneldered enter itis period Hf you file such ef appeel, you Bre Invited to visi Ine Tox ALEeRSOrE Offiao bh your lewd ae : Roxie? le where YOU Wit be khawn the dotdlé of tie aysaoenent and the mothod afi ving &! ine valuation. #f Bros pra found Ihey wit ho conecied. PrePayment Amount $1864.56 GOLDEN RESORTS LTD LLP C/O TRESTON E. MOORE ESQ. SUITE 4 £035 NORRE GADE St Thomeu, Vi 00802 TO: MINISTRY OF AGRICULTURE APPLICATION FOR ALIENS LAND HOLDING LICENCE FULL IN DUPLICATE NAME OF APPLICANT =— i sacscsesececeeveeceeeseveeeeseteaaenen een sepsecaaetseneseeeeees eee ee Se eee eee ee eer ee) FULL HOME ADDRESS (i heeecccecsseencuneceseecerenenneeeteseseepedeunesnsterneenen ee ete ee eee eee eee ee ee ee ee) LOCAL ADDRESS «—__________ hic aeecacecceceuaceueeaeugeecseaaeeseeseaueteeatuaseateneeeees eer CCCP eee eee eee eS Tee ee ee eee eee eee eee eee eee PHOTOGRAPH (Passport size RESIDENCE STATUS sasseeueasesecsasesasseasassssuasacaestsnseaensnestseeterese APPLIATION FEE (—hesecestcececteceteenecece eens teen eneeeeteetsbareeeseasesenenes NOTORISED COPIES OF THE FOLLOWING ® HEALTH RECORD «(—— hid iccececeteteeeeseet onsen eesepsesseeaenaeasereeeney © POLICE RECORD =———————basueseseeeeseeseueeeeeeeeeteecseneeeteersesnasnneenee © CHARACTER REFERENCES —ooiicccceeeese nsec eee nreceet casa ceeeeensesneneeennees BANK STATEMENT (on hac ecccacccucensccccevacensacaneeeeeteranttesseepanseeanaenee Bank Letterhead) ee eee eee ee eee eee ee eee ee eee eee eee ey NAME OF VENDOR =—__lauscccecseuteereuesseceenetuureetereneenseesbeseneseeninegeees ADDRESS OF VENDOR —___saeccsssceececcteteeneseetsegneetenerteeseeatseeesenenenetatas ee eee ee ee eee ee eee eee ee eee ee eee COPY LAND PLANS — le eecaeccesteceeeenerteceetereseedcteseraneresbeessueneeteeees LETTER FROM VENDOR —_ hae ececccccecvccecevnecseteeeteetceeeuepsescesuneeneereepaces (Re: Intention to sell land) PURCHASE PRICE ——__likeueceeceecctcccsecseussceueeeeseeeeeaneatseeneeenenpenseeas (EC Dollars) APO RMA EAA E THO H HELE EOREOD SURVEYORS PLANS —_baseecureuseusesscessseceeecavseeeeeeseesenseeseanenssenssesteees (In Duplicate) BUA O OO Ra EE EEE HE OOOO EARTHED HAE A THERE HEE HEE TESTES EO EH RAE USE OF WHICH LAND IS TO BE PUT —«-_—«_—_— nana et nent eee ncac enon eeeeneneeeneeepensrsnentsteseeereeeten toners (a) DWELLING HOUSE oo vaasceceeseescccesessccecessessecesseucateeevssessensesseseseeans (b) DEVELOPMENT PROJECT ooececesseccsecscescessacescacescececcecavsveseeaerssvaceenevaaens N.B. PROJECT PROPOSALS TO BE ATTACHED IN CASE OF (B) OF THE ABOVE. ESTIMATED COST OF DWELLING HOUSE —___ hae ecececcceetceeeceeseeeeeeeeecesenpeneaeaecnaneeenenepeeteenene ESTIMATED COST OF PROJECT 0... cc eccccccccecncnee een eeneceeenesecsaseeecesecneapeneneaseaesuss ESTIMATED NUMBER OF PERSONS TO BE EMPLOYED ON PROJECT «—-—-_—_ hea ent t ne tc eect eee e nen eneetue eee nt ete nanseceeteeetearnerenenenas SHARES/STOCK/DEBENTURES/ DIRECTORSHIPS «—-—__ hace ceee nse ceecte cnet et eetneeseteeseendecensnenereueesaeeeebanenes eee eee ee ee eee eee eee eee eee eee ec eee eee ee eee eee eee ge) eee ee eee ee cee eee eee eee eee eee eee eee eee eee eee eee) PeRTPECURESUSOR ESS SECO) eee PEE SP OPEC e ESOC Anguilla Properties - Sotheby's Internat... GOVERNMENT OF ANGUILLA GUIDANCE NOTES ON THE ALIEN LAND HOLDING 5/12/2011 REGULATIONS ORDINANCE 1976, AS AMENDED APPLICATION FOR ALIEN LAND HOLDING LICENSE Applications for Alien Land Helding Licenses mustbe made to the Department of Lands and Surveys Before an Alien Land Holding License applicationcan be accepted for processing all of the following must be available. 1) Planning penmission for the proposed developmentfrom the Land Development Control Committee,at least in outline. 2) Two completed Alien Land Holding License applicationforms for each applicant with recent colour passport photographattached. Where the applicant is a company the managing directorand company secretary should complete separate application foms, Full details of att the directors, shareholders and benefactorsof the company should also be given. 3} An original or a certified copy of: (a) Bank reference showing your financial statusand curent net worth (b) Police records from all the countries you havetived in over the past seven years (c} Personal reference 4) Details of the proposed development includinga fulf marketing study for any tourist or business project. 5) An application fee of EC$665,00 for each applicationeither in cash or a Bank Cheque made out to "the Accountant General." You should also be aware that approval! will onlybe given for whole parcels. Where you hope to purchase part ofa parcel you must ensure that the lot you require is first subdividedand given its own block and parcel number. The information requested is required to permit yourapplication to be considered in its proper perspective. You shouldnote that before determining whether a License will be grantedthe Minister of Lands will interview applicants who meet the basicrequirements. You should be aware that an Alien Land Holding Licensedoes not in any way exempt you from any other law in Anguillarestricting or limiting the use of land in particular the needfor planning and building permission. Before you can apply foran Alien Land Holding License you must have at least an outiinepianning consent for the development you propose. Full planningconsent and a building permit are required before work can commence. Once approval for an Alien Land Holding License hasbeen granted Stamp Duties and, where applicable, a deposit mustbe paid to the Treasury before the License is issued. Licensesnust be coliected within two months of the Executive Council decisonto grant you a License. Failure to collect a License within time-framewill result in the License being canceled. tn which case youwill have to re-apply from the beginning. You should be aware that you will not be permittedto rent your property unless express permission is obtained fromGovemment. Currently permission is subject to a fee of US$1,2000,00per year. STAMP DUTY AND DEPOSIT The current rates of Stamp Duty for Alien Land HoldingLicenses are specified in the Alien Land Holding Regulations (Amendment)Ordinance 1993. Freehold land now altracts Stamp Duty for Alien LandHolding Licenses at a rate of 12.5%. The rates for leasehold are: over 99 years 11% of the freehold value from 50 years to 99 years 10% of the freeholdvalue from 10 years te 50 years 05% of the freeholdvaiue less than 10 years EC$500.00 Any other interest EC$500.00 In addition to Stamp Duty for Alien Land HoldingLicenses, Stamp Duty is also payable on transfers. For freeholdthe Stamp Duty rate is 5% of the freehold value, and for leasehold0.05% of the freehold value for each year of the leage. Where land is being purchased for construction ofa residence a depost of 10% of the freehold value is requiredprior to issuing the License, This deposit is refunded if theproperty is completed within the time specified in the License. POLICY Residences built by aliens must not be less than2000 sq, ft. of gross extemal floor area and the property mustbe completed within 18 montha The present policy isto permit aliens to purchaseup to a half acre for residential use but larger areas may bepermitted in exceptional circumstances Where permission is grantedfor a private home renting is NOT permitted unless qecificpennission is granted, The granting of anguillaproperties-sothebysrealty.ai/no... 1/2 . 5/12/2011 Anguilla Properties - Sotheby's Internat... permission will be subjectto applicant agreeing to pay a fee for the privilege of renting(currentty US$1,200.00 per year) ‘ PENALTIES Alien Land Holding Licenses are granted to enablealiens to acquire and develop land. All Licenses are subject to conditions and breached penaltiesmay be enforced. Licenses for bare land require the applicant to buildwithin a given time-frame. For houses the applicants are usuallyrequirec to complete construction within eighteen months fromthe date the License is issued. After that date a penalty, currentlyEC$500.00 per month, is charged for a period of a further 12 months. Thereafter the penalty is doubled. if the building is sillnot completed at the end of eighteen months from the agreed completiondate forfeiture proceeding may be stared which, will resuit inthe land being transferred to The Government. FURTHER INFORMATION If you have any question or require clarificationon any point contact either the Permanent Secretary Lands at 2443o0f 2518 or the Director of Lands and Surveys at 2424. Howeveryou are advised to seeklegal advice before purchasing any landor interest in land. Chief Minister's Office 12 January, 1996 anguillaproperties-sothebysrealty.ai/no...