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THE UNITED STATES VIRGIN ISLANDS OFFICE OF THE LIEUTENANT GOVERNOR Tregenza A. Roach, Esq. Commissioner of Insurance Lieutenant Governor Chairman, V.I. Banking Board January 23, 2026 Honorable Senator Milton E. Potter Senate President 36" Legislature of the Virgin Islands P. O. Box 1690 St. Thomas, VI 00804 Re: Road Plot 1-1 Spanish Town, Road Plot 2-1 Estate Annaberg and Shannon Grove, Road Plot 5-1, Road Plot 10-1 and Road Plot 11-1 Estate Blessing, St. Croix, US Vingin Islands Dear Honorable Senate President Potter: This request 1s being forwarded to you as the Senate President for distribution to the proper Committee for approval based on the following reasons. On November 4, 2025, the Office of the Lieutenant Governor submitted a letter dated November 3, 2025 and supporting documents to the Chairman of the Committee on Culture, Youth, Aging, Sports and Parks, Honorable Senator Angel L. Bolques, Jr. in conformance with Title 33 of the Virgin Islands Code, section 2494a to approve the Government’s acceptance of real property in lieu of payment of real property taxes. The letter and supporting documents were received on behalf of the Honorable Senator Bolques, Jr., as evidenced in a document entitled “Acknowledgement of Receipt” signed by Glenn Freeman on November 4, 2025 at 9:57. As a kind reminder, on December 12, 2025, the Office of Legal Counsel, Office of the Lieutenant Governor sent an email to Senator Bolques, Jr., stating that “if the Committee on Housing, Parks, and Recreation (Committee on Culture, Youth, Aging, Sports, and Parks) does not take action to approve or disapprove the matter within thirty (30) days of receipt, the acceptance will be considered approved and ratified” and attached the “Acknowledgement of Receipt” evidencing that Senator Bolqucs’ Chambers received the letter and supporting documentation on November 4, 2025. Accordingly, based on this timeline, if the request was not approved by the Committee on Culture, 5049 Kongens Gade ¢ Charlotte Amalie, St. Thomas, V.I. 00802 * Tel 340-774-2991 » Fax: 340-774-6953 315 Prince Street © Frederiksted, St. Croix, V.!. 00840 ¢ Tel: 340-773-6449 © Fax: 340-773-0330 Letter to the Honorable Senate President, Milton E:. Potter Re: Road Plot 1-1 Spanish Town, Road Plot 2-1 Estate Annaberg and Shannan Grove, Road Plot 5-1, Road Plot 10-1 and Road Plot tf 1 Exstate Blessing, St. Croix, US Virgen Islands Youth, Aging, Sports, and Parks by December 19, 2025, it would be deemed approved and ratified. On December 20, 2025, we received a letter from Senator Bolques, Jr., stating that “(pursuant to guidance from the Office of the Legislative I.egal Counsel, the proper successor committee with justification over this mater ts the Committee on Housing, Transportation and Telecommunications” and recommended that the materials be formally resubmitted to the aforementioned Committee. The St. Croix Renaissance Group, LLLP (“SCRG”) owns Road Plots 1-1 Spanish ‘own (consisung of approximately 2.130 acres), 2-1 [state Annaberg & Shannon Grove (consisting of approximatcly 1.074 acres}, 5-1 Estate Blessing (consisting of approximately 0.334 acres), 11-1 Mstate Blessing (consisting of approximatcly 0.166 acres), and 10 -1 [state Blessing (consisting of approximately 0.206 acres), St. Croix, US Virgin Islands (hereinafter “the Roadway Plots”) and desires to convey the aforesaid Roadway Plots to the Lieutenant Governor, on behalf of the Government of the Virgin Islands' in lieu of paying real property taxes owed in the amount of live Hundred ‘Thirty-one Thousand Six Hundred Light Dollars and Six cents ($531,608.06) for 2016 — 2019 tax years. Pursuant to Title 33 of the Virgin Islands Code, section 2494a(2)’, the ‘lax Assessor conducted an actual view of the Roadway Plots and valued and appraised the real property at Five Hundred Thiry-Five Thousand Four Hundred Dollars ($535,400.00). Title 33 of the Virgin Islands code, section 2494a(3) states in pertinent part that “No real property shall be accepted for a less amount than the outstanding taxes, plus penalties and costs.” ‘Therefore, because the ‘lax Assessor appraised the roadway plots at Five Hundred Thiry-Five Thousand Four Hundred Dollars ($535,400.00), which exceeds the real property taxes owed by SCRG in the amount of Vive Hundred ‘Thirty- ' Title 33 of the Virgin Islands Code, section 2494a(1) states that “The Licutenant Governor, on behalbof the Goveriunent of the United States Virgin Islands, is authorized ta accept real property in lew of the payment of. or to sansiv a delet resulung from the non-payment of real property taxes owed to the Government,” ? Title 33 of the Virgin Islands Code, section 2494a(2) states that “L pon written request by a taxpayer, the Pax Assessor shall, upon actual view, value and appraise Gach property offered ta the Government under subscetion (a) of this sectian. Phe ‘Vax Assessor shall have access to the records of the Recorder of Deeds, the Commissioner of Public Works, er aim other officer of the Government of the United States Virgin Eskinds for purposes of appraising the property. Che method of appraisal and factors to be considered shall be pursuant to sections 2403 and 2404 of this tie. (pon completion of each appraisal, the Tax Assessor shall prepare a written statement of the marker value of the real property, including a isting of all alicnation of the property subject to taxation and all liens against the property, aceompanicd by it comprehensive statement of the unit prices or factors included or the method used in the compubiuent ot the total value, and promptly transmif it to the Lieutenant Governor. The taxpayer shall bear all costs associated with the appriusal.” Letter to the Honorable Senate President, Milton 15, Potter Re: Road Plot 1-1 Spanish Town, Road Plot 2-1 tistate Alnnaberg and Shannon Grove, Road Plot 3-1, Road Plot 10-4 and Road Plot 11- ! Estate Blessing, St. Cratx, US \ tres Islands one ‘lhousand Six Hundred Hight Dollars and Six cents ($531,608.06) for 2016 — 2019 tax years, we respectfully recommend your approval. Pursuant to ‘litle 33 of the Virgin Islands Code, section 2494a(6)°, the Government of the Virgin Islands, Department of Sports, Parks & Recreation intends to utilize the Roadway Plots for the “Uston Cornclius Bike Coasting Park”, as evidenced in a letter dated October 21, 2025 from the Department of Sports, Parks & Recreation attached herein. Notwithstanding that ‘litle 33 of the Virgin Islands Code, section 2494a(4) states that “Injo acceptance of real property under this section shall be effective unless first approved by the Legislature’s Committee on Housing Parks and Recreation; provided, however, if the Legislature’s Committee on Housing Parks and Recreation has not acted to disapprove such acceptance within thirty (30) working days after receipt thercof, the acceptance shall be deemed approved and ratified”, because the proposed road plots will be used for a bike coasting park, we forwarded this proposal to the Chairman of the Committce on Culture, Youth, Aging, Sports and Parks according to the mandates of the Committee.* However, based on recommendation from the Honorable Senator Bolques, Jr., as memorialized in his letter dated December 20, 2025, we are forwarding this request and supporting documentation to you, as the Senate President for distribution to the proper Committee. 3 file 33 of the Virgin Islinds Code, section 2494a(6) states that: “Any real property accepted by the Government pursuant to this secnon shall be conveved and used by the Housing Mimainee urhenn to provide affordable housing and heme ownership, as provided under title 2b, of this Code or by the Department of Housing, Parks and Recreation for development of recreational facilities, including car racing tracks.” iinphasts added. * Committee on Culture, Youth, Aging, Sports and Parks shall: “1} receive, consider, and make recommendations on all bills relating to youth; youth training schools, the Legislative Youth Advisory Council, youth apprenticeship programs, youth protective services, the Virgin Islands Commission on Youth, and other youth programs; and matters related to youth; (2) receive, consider and make recommendations on all bills relating to sports, facilities and complexes, recreation centers, and physical fitness; (3} receive, consider and make recommendations on all bills relating to public recreation, sports facilities and complexes, horse racing, parks, sports faciliues and complexes, recreation centers, parks, horse racing, parks, game rooms, and other sports and recreational facilines; (4) receive and consider bills on other sports and activities; (5) receive, consider and make recommendations on bills relating to any matter that is relevant to the operation of the Committee on Culture, Youth, Aging, Sports and Parks; (6) all other bills related to youth programs; and fT) receive, consider, and make recommendations on all hills relating to antiquities and historic preservation, including bills relating to museums, cultural centers, government collections and depositories housed in the Territory and other depositories outside of the Territory.” See, Legislature of the United States Virgin Islands. Letter fo the Honorable Senate President, Milton EF. Potter Re: Road Plot 1-1 Spanish Town, Road Plot 2-1 Estate Annaberg and Shannon Grove, Road Plot 5-1, Road Plot 10-1 and Road Plot 11- t Estate Blessing, St. Croix, US Virgin Islands We have also copied the Honorable Marvin \. Blyden, Chairman of the Committee on Housing, ‘Transportation and ‘Velecommunications herein. We request the proper Committee’s favorable approval. Tregépza “Roach, Esq. - Lieenant Governor of the U.S. Virgin Islands cc: Honorable Marvin A. Blyden, Chairman of the Committee on Housing, Transportation and ‘Telecommunications Encls: Letter from the Honorable Senator Angel L. Bolques, Jr. to the Office of the Lieutenant Governor dated December 20, 2025 “Acknowledgement of Receipf’ dated November 4, 2025 signed by Glenn Freeman at 9:57 on behalf of the Honorable Senator Angel L. Bolques, Jr. Letter from the Office of the Lieutenant Governor to the Honorable Senator Angel L. Bolques, Jr. dated November 3, 2025 Letter of Transmittal of Real Property Tax Assessment/Final Valuation from the Office of the Tax Assessor P.W. Drawing No. 3270-A D.P.N.R. DWG No. 4541 D.P.N.R. DWG No. 4541-C O.L.G. Drawing No. A9-113-C016 O.L.G. Drawing No. A9-115-C016 New OLG DWG#: D9-6721-C021 New OLG DWG#: D9-6724-C021 Property Record Card Real Property Tax Status Report Quitclaim Deed dated May 9, 2002 between St. Croix Alumina, 1.L.C and St. Crotx Renaissance Group L.L.L.P. conveying inter alia, Plot No. 1 Estate Spanish Town, Kings, Quarter, Plot No. 2 Estate Annaberg and Shannon Grove, Remainder Plot No. 5 Estate Blessing, King’s Quarter, Plot No. 10 Estate Blessing, King’s Quarter and Plot No. 11 Estate Blessing, King’s Quarter Letter from the Department of Sports, Parks and Recreation dated October 21, 2025 33 VLC. § 24940 — “Government leceptance of Real Property in Liew of Payment of Real Property Vanes” Legislature of the Virgin Sslands P.O. BOX 1690 ST. THOMAS, U.S. VIRGIN ISLANDS 00802 CHAIRMAN (340) 693-3571 Committee on Culture, Youth, Aging, Sports & Parks The Honorable VICE-CHAIRMAN Committee on Economic Development & Agriculture Angel Bolques, Jr. sg Committee on Rutes & Judiciary Senator- At-Large Committee on Homeland Security, Justice & Public Safety th r CL. Committee on Disaster Recovery, infrastructure & Planning 36 Legislature of the Virgin Islands — Sub-Committee on Energy & Infrastructure Development December 20, 2025 Honorable Tregenza A. Roach, Esq. Lieutenant Governor Government of the Virgin Islands 5049 Kongens Gade St. Thomas, Virgin Islands 00802 Re: BR25-0949 — Submission of Materials to Incorrect Legislative Committee Dear Lieutenant Governor Roach, I write in my capacity as Chairman of the Committee on Culture, Youth, Aging, Sports and Parks of the Thirty- Sixth Legislature of the Virgin Islands regarding the submission of materials pertaining to the Government’s acceptance of real property in lieu of payment of real property taxes under Title 33, Virgin Islands Code, section 2494a. It has come to my attention that the referenced materials were transmitted to the Committee on Culture, Youth, Aging, Sports and Parks. However, that committee is not the appropriate successor committee to the former Committee on Housing, Parks and Recreation for purposes of review under the statute. Pursuant to guidance from the Office of Legislative Legal Counsel, the proper successor committee with jurisdiction over this matter is the Committee on Housing, Transportation, and Telecommunications. As such, the submission should be transmitted to that committee for review and disposition in accordance with applicable law. Accordingly, please be advised that the materials should be formally re-submitted to the Committee on Housing, Transportation, and Telecommunications so that the statutory process may proceed properly. Should you have any questions or require further clarification, please do not hesitate to contact my office. Respectfully, ( r. The Hbnorabfe Ange? Boldues, Jr. Chair, Committee on Culture, Youth, Aging, and Parks Senator At Large, 36th Legislature of the Virgin Islands CC: Marvin A. Blyden THE UNITED STATES VIRGIN ISLANDS OFFICE OF THE LIEUTENANT GOVERNOR Tregenza A. Roach, Esq. Commissioner of Insurance Lieutenant Governor Chairman, V.I. Banking Board Acknowledgment of Receipt To: Honorable Angel L. Bolques, Jr. 36th Legislature of the Virgin Islands From: Nadja Harrigan, Esq. Legal Counsel Date: November 4, 2025 Please sign and date below to acknowledge receipt of the enclosed document. — — Name Date Esk Signature §049 Kongens Gade * Charlotte Amalie, St. Thomas, V.1. 00802 » Tel 340-774-2991 ¢ Fax. 340-774-6953 315 Prince Street © Frederiksted, St. Croix, V.I. 00840 © Tel: 340-773-6449 * Fax: 340-773-0330 THE UNITED STATES VIRGIN ISLANDS OFFICE OF THE LIEUTENANT GOVERNOR Tregenza A. Roach, Esq. Commissioner of Insurance Lieutenant Governor Chairman, V.!. Banking Board November 3, 2025 Honorable Angel L. Bolques, Jr. Chairman Committee on Culture, Youth, Aging, Sports and Parks 36" Legislature of the Virgin Islands P. O. Box 1690 St. Thomas, VI 00804 Re: Road Plot 1-1 Spanish Town, Road Plot 2.1 Estate Annaberg and Shannon Grove, Road Plot $-1, Road Plot 10-1 and Road Plot 11-1 Estate Blessing, St. Croix, US Virgin Islands Dear Honorable Chairman Bolques, Jr: This request is being forwarded to the Committee on Culture, Youth, Aging, Sports and Parks' in conformance with Title 33 of the Virgin Islands Code, section 2494a for the Committee’s approval? to approve the Government’s acceptance of real property in lieu of payment of real property taxes. ' Committee on Culture, Youth, Aging, Sports and Parks shall: “(1) receive, consider, and make recommendatons on all bills relating to youth; youth training schools, the Legislanve Youth Advisory Council, youth apprenticeship programs, youth protechve services, the Virgin Islands Commussion on Youth, and other youth programs; and matters related to youth, (2) receive, consider and make recommendations on all bills relating to sports, factlines and complexes, recreation centers, and physical fitness; (3) receive, consider and make recommendations on all bills relating to public recreation, sports facalitics and complexes, horse racing, parks, sports faciliues and complexes, recreation centers, parks, horse racing, parks, game ryoms, and other sports and recreational facilines; (4) receive and consider bills on other sports and activities; (5) receive, consider and make recommendations on bills cclating to any matter that ts relevant to the operation of the Committee on Culture, Youth, Aging, Sports and Parks; (6) all other bills related to youth programs, and (7) receive, consider, and make recommendations on all bills relating to anuquines and historic preservation, including hills relating to museums, cultural centers, government collections and depositones housed in the ‘Tertory and other depositories outside of the Terrttory.” See, Legislature of the United States Virgin Islands 2 Notwithstanding that Title 33 of the Virgin Island Code, section 2494a(4) states that “Ne acceptance of real proper uader this sccoon shall he effective unless Grse approved by the | egishinuec’s Committee on | lousiag Parks and Recreanos, provided, however. if the Leysslarare’s Committce on Housing Parks and Reereiton has not acted! to disapprove such 5049 Kongens Gade * Charlotte Amatie, St. Thomas, V.1. 00802 « Tel 340-774-2991 « Fax: 340-774-6953 315 Prince Street * Frederiksted, St. Croix, V.!. 00840 » Tel: 340-773-6449 « Fax: 340-773-0330 Letter to the Committee on Culture, Youth, Aging, Sports and Parks Re: Road Plot 1-1 Spanish Town, Road Plot 2-1 Estate elunabere and Shannon Grove, Road Plot 5 1, Road Plat 10 1 and Road Plot 1! 1 Estate Blessing, St. Croix, US Virgen Istands The St. Croix Renaissance Group, LLLP (“SCRG”) owns Road Plots 1-1 Spanish ‘Lown (consisting of approximately 2.130 acres), 2-1 Estate Annaberg & Shannon Grove (consisting of approximately 1.074 acres), 5-1 Estate Blessing (consisting of approximately 0.334 acres), 11-1 Estate Blessing (consisting of approximatcly 0.166 acres), and 10 -1 Estate Blessing (consisting of approximately 0.206 acres), St. Croix, US Virgin Islands (hereinafter “the Roadway Plots”) and desires to convey the aforcsaid Roadway Plots to the Lieutenant Governor, on behalf of the Government of the Virgin Islands* in lieu of paying real property taxcs owed in the amount of ive Hundred ‘Thirty-one Thousand Six Hundred Eight Dollars and Six cents ($531,608.06) for 2016 — 2019 tax years. Pursuant to Title 33 of the Virgin Islands Code, section 2494a(2)', the ‘Tax Assessor conducted an actual view of the Roadway Plots and valued and appraised the real property at Five Hundred Thiry-Five Thousand Four Hundred Dollars ($535,400.00). Title 33 of the Virgin Islands code, section 2494a(3) states in pertinent part that “No real property shall be accepted for a less amount than the ourstanding taxcs, plus penaltics and costs.” Therefore, because the ‘Tax Assessor appraised the roadway plots at Five Hundred Thiry-Five Thousand Four Hundred Dollars ($535,400.00), which exceeds the real property taxes owed by SCRG in the amount of Five Hundred ‘Thirty- one ‘lhousand Six Hundred Eight Dollars and Six cents ($531,608.06) for 2016 — 2019 tax years, we respectfully recommend your approval. Because the property can only be accepted for affordable housing and home ownership or recreational facilities, pursuant to ‘litle 33 of the Virgin Islands Codec, section 2494a(6)°, the Government of the Virgin Islands, Department of Sports, Parks & acceptance within thirty (30) working days after cecerpr thiceof, the accephidce shall be deemed tpproved and cantiod” because the proposed reat property will be used fora bike coasting pach, we ton arded this propos to Che Committee on Culture, Youth, Aging, Sports and Parks according to the mandates of the Committee. ‘Title 33 of the Virgin Islands Code, section 2494a(1) states that “he J icutenant Governor on behal: of the Cavern of the Gnited States Virgin Ishinds, ts wathored to accept real property in hea of the payment of, or te sansty tide resulting Hom the now parment of real property taxes owed to the Govemmaient” ’ Title 33 of the Virgin Islands Code, section 2494a(2) states that “\ pon watten request by a Gixpaver, the Tay Assessor shall, upon actual view, value and appease cach property offered tothe Gov enimcut under subsce tian Qi) of this section the ‘Sax Assessor shall have access to the records of the Recorder of Deeds, the Cammussioner of Public Works, or any other ofticer of the Goverument of the Gained saates Virgin (slands for parposes of appraising the propery. Phe method of appraisal and factors to be considered shall he pursuant to sccnons 2403 and 2404 of this nile, Gpoa completion ot each appraisal, the ‘Tax Assessor shall prepare a written sneement of the marker value of the real proper, meluding a hsting of all alienation of the property subject to taxation and: all hens agains: the property accompanted iy a comprehensive stitement of the untt prices or factors included or the metho used in the con rpuranen of the total valos and promptly tansmit it to the Licutemant Gosvemnor, ‘The aspayer shall bear all costs associated with the apprtsal” 5“Vitle 33 of the Virgin Islands Cade, section 2494a(6) states that" Any teal property accepted by the Government puiesttnt 106 this scetion shall be conveved and used by the Housing Pmance Suthont to provide affordable boosie and hos Letter to the Committee on Culture, Youth, Aging, Sports and Parks Re: Road Plot 1-1 Spanish Town, Road Plot 2-1 Estate Annaberg and Shannon Grove, Road Plot 5-1, Rod Plot 10:1 and Road Piot tt ! Estate Blessing, St, Croix, US Virgin Islands Recreation intends to utilize the Roadway Plots for the “Uston Cornelius Bike Coasting Park.” We request your approval.° Sincerely a hs : ean Governor ai the U.S. Virgin Islands APPROVED DISAPPROVED Honorable Angel L. Bolques, Jr. Honorable Angel 1. Bolques, Jr. Chairman Chairman Committee on Culture, Youth, Committee on Culture, Youth, Aging, Sports and Parks Aging, Sports and Parks ownership, as provided unler tile 2b, of thts Code or by the Pkeparmeet ol Flousine, Parks and Recieiion fon development of recreational tactics, mcludiny Gar niciag tricks.” Stile 33 of the Virgin Islands Code, secuon 244a(4) states thar “Ne acceptance of real property: wader this secu shell be effective unless first approved by the Legislature's Committee on Housing Parks and Reereanon: provided, however, if the Lepishituce’s Commutee on Housing Parks and Recrestion bas oocacied to disapprove such acceptance wilt thirt: (0) worktng days after cccespt thereof, the acceptance shall be deemed approved and raatied.” Nonwithstanding that ‘Title 33 of the Virgin Island Code, section 2494a(4) states that “No acceptince of rou! property andce this section shall Tie effecnve unless first approved by the Legishtsure’s Comimintce on Housing Parks and Receeauon, proviled, bowever, the Legislature's Commietice on Housing Parks and Recreation bas net acted to disapprove such aceephinee within hares (30) workmy dhas attee ceceipt thereof, the acceptance shall be deemed approved and canted, becuse the proposed reat peopeuy will be used tora bike coasting path, we forwarded this propasal to ihe Committee on Culture, Youth, .\ging, Sports and Parks according to the mandates of the Committee Letter to the Committee on Culture, Youth, Aging, Sporty and Parks Re: Road Plot 1-1 Spanish Town, Road Plot 2.1 Estate. tanaberg and Shannon Grove. Road Plot 3 1, Road Piot 10-1 and Read Plot It t Estate Blessing. St. Crowx, US Virgin Islands Encls: Letter of Transmuttal of Real Property ‘fax Assessment) Final Valuatyon from the Office of the ‘Tax Assessor P.W. Drawing No. 3270-A D.P.N.R. DWG No. 4541 D.P.N.R. DWG No. 4541-C O.L.G. Drawing No. A9-113 COG O.L.G. Drawing No. A9 115 C016 New OLG DWG#: 19-6721-C€021 New OLG DWG#: D9-6724 C021 Property Record Card Real Property Tax Status Report Quitclaim Deed dated May 9, 2002 between St. Croix \lumina, L.J.C and Se Crosx Renaissance Group L.L.L.P. conveying inter alia, Plot No. t Estate Spanish Town, Kings, Quarter, Plot No. 2 Estate Annaberg and Shannon Grove, Remainder Plot No. 5 Estate Blessing, King’s Quarter, Plot No. 10 Estate Blessing, King’s Quarter and Plot No. 11 [state Blessing, King’s Quarter Letter from the Department of Sports, Parks and Recreation dated October 21, 2025 33 VLC. 2 2494a “Gorernarn) beeptans of Real Properiy i bce of Payereut of Real Property bainos” Office of the Tax Assessor Office of the Lieutenant Governor 1131 King Street, Suite 101 Christiansted, Se. Croix 00820 TO: Committee of Housing, Parks and Recreation 36" Legislature of the Virgin tslands Charlotte Amalie, St. Thomas, V1 00802 RE: Real Property described as Road Plot 1-! Spanish Town, Road Plot 2-1 Annaberg and Shannon Grove, Road Plot 5-1, Road Plot 10-1, and Road Plot 11-1 Blessing St. Croix, US Virgin Islands PROPOSED PARCEL NUMBER: 2-08200-0301-LB DESCRIPTION OF SALIENT FEATURES: Zoning: I-] Heavy Industrial Topography: Gentle Slope Property Type: Road Property Use: Industrial Developed Land PROPERTY OWNER: St. Croix Renaissance, LLC SCOPE OF WORK: To form an opinion of value for presentation to the Legislature for review of subject road plots and their intended use. The opinion of value is to assist in determining value of roads to be accepted by the Government of the US Virgin Islands as Real Property in Licu of Taxes per Title 33 V.LLC. Section 2494a, Government acceptance of real property in lieu of payment of real property taxes. The subject parcels are adjacent to the existing public road plots leading to the container port and are heavily traversed with average pavement on a portion of the roads. The Value was prepared in conformance with guidelines and recommendations set forth in the Uniform Standard of Appraisal Practice (USPAP) and the International Association of Assessing Officers. ((AAQ). The method of value determination was completed pursuant to Title 33 V.ILC Section 2403, method of making assessments. DATE OF REPORT: October 31, 2025 DATE OF INSPECTION: October 6", October 8", and October 29", 2025 METHOD OF VALUATION: Cost Approach Road is heavily traversed with portion of the road having pavement. The subject parcels are 3.91 acres or 170,320 square feet. Asphalt paving is found on Road Plots I-] and 2-1 and is joined to existing public road plots 4-AB, 4-ABB and 4-ABC. Road Plots |-1 and 2-1 are 30 feet wide, but per site inspection, determination was made that only 17 of the 30 feet is paved. Paving accounts for 1.81 acres or 78,897 square fect. Land: $333,800 (3.91 acre or 170,320 square feet) Improvement: $201,600 Asphalt Paving (17 x 4641 feet or 78,897 square feet) Final Value. $535,400 MAP REFERENCES: 3270-A 4354\ 4541-C A9-113-CO16 A9-115-CO16 D9-6721-C021 D9-6724-C021 Other supporting documentation contained within digital work file SIGNATURE: “eho Ere DQ Pedi Toy Assen " I i — — = cE = ee ete She an = a = ere eee Tr La Tete crahiete: + ¢ © bo B fdett ss tort ag: dite 300% 3.7552 POT ST eT vse he” ser y Deas Met we we vente, phe & Pont OF Su einto G_ eSetetis Bee R Ss 9d MN StH © ge iol id “ye © wes Eomregr ee Te ae ors Verge eal woh ages otit) ° pectire guns | 22500 oS eta ac TRO pee dre TL o wmDe i eeseteo O* nis e aa8ree Mapas neOue + fes° 000 sonra eneaeoe eretue Teter he Cid adeeve att Se walese gaeh Nemaee TS STH aus? beord 64% De. od Bea ee Tem Teeatee Me ,pcomertine sh rian. sosve gate sco ee x vdse ted tf erat, 28 dzpvbees + He we wm ke tue gee 8 Bde Pre Pep sles De PEE S oF NIE SEE © Vooseetyer eeyee 2 Bees EF vaxene lr erOe Go te 84s OS DI~HECIES BeerrO Fy Tet ase eat Ye, st 2559 7, -sme 5. 9 oats wade e Ba reetined 4 3352 == fe ewe Oe bass Ushesvee #7 Pn et ee CL Se he wos ded Te pee Fe oe we rr soe Umaseaes IS, ADdwrebe | Dee VATel ¥ Fawars + ange By FEDase 2s BIST HE 8 wine. 26 sOgs te. t=hT 1 wae dee SD, sere Bore ee a Giseeee oF eRe ecnes ote GOK s se BIeTHE EF Seubert cc, suede GO. te wed oem ees 4 piste. 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Hing Quarte: y a ae 7 *, fi CARIBBBAN SEA Sse ey Pees Het Rome TEE, Pet me eas fi Rem of Farvel €, Hom 07 Parest 7 and Piet ve §¢ be meer @leng with Us Armsinder of Pctats Hope tine Paste - ivtena a Inte the Remainder af Catala Hope, use Quarior D mate An Karte Caines (oar . Fonseliutation of Aomatnder ef Plai No 3. Rem Plot £, Kem Plal ¢ ry. ; = Portion of Parcel Ma 6, ond Remainder of Jerusalem Sie — x “4 “* inte Ure & of Eatate J tem Cavin wer Fy SEG Shorvtinas Meee Mable Poe ag ‘ * ee x F Be M Py 4 FB vrrrey i i Tensoludation af 7" é: 4 A Portion of Parcel Ne 6. Pints 9 19. 14, za a 4 Rem Pial We, 9. Joa and Rem Pgtres AU inle AS. & = at the Remainder of Srgtree Mik Quen Qurize tL a ‘ts Consetieniten of * Plot Ne eo 4. B-B & Rem # Patete Coste Contry inte Costts Coakiry Land fuser Quarter Conpatitaton af Piet Ho ', § ¢. 5 and & 3 LMETREE B47 into eee Pini No ¢ LIMSTRED BAY “Reclaimed Land” Spurery DPryerores (He feland af Si Creds, Eniled Statae Yiegin Jolande Pee me os Tf =e Nyeeerr my i ASTRERRBEASD iy a " THere Mee Tree Pate on PTT yyy yr re DUDRMEDDERDD: 1209- \ZW%6a ~~ | ZELKOZ “gs eel et ~ eee “a: | ame Ur ary Spues uaa OID Wes “ZAVRNYH Bury HOU UTUUEYS Pye aqeuuy 9 UMNO] UsUeds Sa;t Ty sAQUD VOUUEYS pue Sageuuy z Id | WO) [-7 10tg PLOY 'g } WIAD] YBUEDS J WIg | ___ Y T- F tig peoy 40 vorspupgns | Z 40 7 yoays | dew sysodwo} penal raed hater s Vee lame OL \ / a ee oa ——————— WM) hiss UE pe Pie at Br amd ote er 2a 1 TIGE FNAL ONY G2OE ¥IEPTIDIO MH SOOM TN 14 BAND AUAIIWO B ALOU I | 408T 'S Vad | DCRR DORK, ON TENG ALINTUNINCD ALYY Deerensen Ooo RAL OS SOBCMOOOW _¥ FNOZ, MLL 371 0) Serle hut iy Or Caan 7S Chg MIL ACR HLeOre Cit NOLL eROS9C ANVOMNOS 1 ‘SALON od s Uelaats 2 LARA « Kiam PasunAa] « Bude Bete Uae BL: ‘ ____WAIGSOG S98 | ye AMEDD SRO ELITE Yeas — = = j | 2075. | | Se ee i ; =z 4 j ! } | [ { | dapenpiny Log | _ | aig | | emniaty en53 | le —— lew ow | tS @AOJD UOULEYS { g Geqeuuy 912153 a 7 Wid OU toed ER = a, su3necd — ove We AEN VV LY x 135 Shtid NOW! ee fo ye sn 947 H 9 'ON Wig OULD, E-Z Wid peay | | 4 i Gev-> ond PRONG, ee Wn we | ee al m. 1 BAGH DOLUBYS | 19 eqruuy anis3 1 MBO UZ 1S | eo nee mo ata | umoy ysqueds 232353 | T Wid I San, Be peoy syang “f+ DW SA ETT wwe i CV- 304g peow TT WOld PEO gt ert 3 31 phox a | : Bert 70 415 | —eneews tt i Ruyssagg 030353 { @-¥ 304g Sursnoy 1nd { WOE ON “nie © sur 1 ht Gowen Cane Drgerapcing + baer Bond Mt oe desig a | Te Moar ue [ ] =H Arerst Sama Refinery Plot No. 2 1 Cs elon fee ay ow _ ay Terminal Pot No. 1 ie Reto Nis OF 217W 31 Road Plot 5-1 aa on Fw e Plot 2 0.334 US AC 4/- ee m7 N. i NOTES: Inar ve Soate' sslerere SS a \ SQUNDARY DESCRTION AND NOITH ARROW REFTR TO OLG Sa Road Plot 10-1 us — ; 7 = 0.206 US AC +/- » NOOD NCLBANECE BATE Mane COnanIMETY POOL OO ye0000 O08 6 3 pee A790. 16. 1007 1 if 65 CLRENTLY TONED & 0.166 US AC a4 “ SACTHOOS &4 OLCTAABER BOD At SOME 20017 Pip? S — Ptot 11 ‘pate aaa LEGEND: "OT PROP Let Ularty Poa i? ON OER PROPERTY unt PON PW FOLD ite sieve: Best & oH On ST ler) Sheet 2 of 2 Subdivision of Road Piot S-1 from Plot 5 & Road Plot 11-1 from Plot 11 & Road Plot 10-1 from Piot 10 Estate Blessing King & Queen Quarter, Saint Croix, Virgin Islands Ow 1 400m 302: hee ie Ds 2 Ce ¢ © mM mony <i 20X132 SC&LE: 3” 2 200 ft ee, D9-(59724 -€021 PARCEL 0 7082000301LB PARCEL YEAR 2028 Bipare ADDRESS PROPOSED ROAD PLOTS 1-1 SPANISH TOWN, 2-1 ANNAGERG, AND 6-1, 14-1 & 10.1 i i072025 PARCEL WF: TION [Usace oo10 Sale Proce Book Number 1 inspect Oste = sel Tax Class = Sate Oste 14472025 Page Number 1 Inspect Reas |Owner1 GOVERNMENT OF THE VIRGIN ISLANDS lTotal Sqft 170320 Saie Type L Deed Number 20250000001 Sale tnstumnt |Acdress DEPARTMENT OF PROPERTY AND : Total Acres 391 Sate Val Nv Nbnd Code CX01 - CHRISTIANSTED COM Verity Source DEED PROCURMENT Meo =e Le det es MED CLASS T DISTRICT T PAR AMENITY ST THOMAS, Vi 00801 _____. Class Type % Bd %Lnd | Ashontty Disinc__% Taxable | Amenty Type as 7 ~— LAND INFORMATION : : COMMERCIA| WONS/GROUPS, —_——S Siren gl teats Hi taneeper ey See Type Use Mths Sqft Acres infu-YIN__Vaue Nona : Section: [Section Section: Section i $s I $ 21780 050 Y 42689 cxor Category Category ' Category. Category. 2 s t s 43560 100 Y 95378 CX01 Gd Fl Aves Gmd Fi Area |Gmé Fl Area. Gmé Fl Area 3 s \ $ 104980 241 208761 CXot Story Hengtt Story Hesgit | Story Herght. Story Height: Constr. Class, Constr. Class: |\Constr. Claas. Const. Ciass YER Yr BR YER Yr OR YER Ye BR YER Yr BR: IRCNLO: RCNLO: \RCNLO: RCNLO: i j DETACHED INFORMATION | Commercial Groups |Commercial Groups: Commercial Groups: Commercial Groupe: ' Se unit Mar-4 Msr-2 E-YR-BR ORy Cond %Good PIFE Cost iio So Ama fe Qils Go Aree Fe Qviid Ca Ame Fre Qhjid Cd Aes Fis Qy “ass 17 4541-2095 6 A 21600 ~—=«S! |Comimn Amenities: Comm Amenides: |\Comrwm Amanities: | comm Amenities; VALUATION INFORMATION 8 Type Measure [id Type Messe ji Type Mensure lid ype Measure | Curent Total. 535400 Bidg 0 Lang 333800 1 \ | | Pror Total 309400 Bidg a Land $4800 = PHOTO | SKETCH { F t | | i = —— nen OFFICE OF THE LIEUTENANT GOVERNOR OFFICE OF THE TAX COLLECTOR 1105 King Street * Christiansted, Virgin Islands 00820 * 340.773.6449 * Fax 340.719.5581 5049 Kongens Gade * Charlotte Amalie, Virgin Islands 00802 * 340.774.2991 * Fax 340.779.7825 STATUS REAL PROPERTY TAXES REQUESTED BY: CONTACT NUMBER: St. Thomas/St.John (340.774.2991), St.Croix (340.773.6449) ANGUILLA, SPANISH TOWN, BLESSING, ANNABERG & PROPERTY: SHANNON GROVE PARCEL NUMBER: 2-08200-0301-00 PROPERTY OWNER: ST CROLX RENAISSANCE GROUP, LLLP 2025 | 107,346.07) 107,346.07 6.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2024 | 107,346.07] 107,346.07 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2023 | 107,346.07] 107,346.07 0.00) 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2022 | 107,346.07] 107,346.07 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2021 | 107,346.07] 107,346.07 0.007 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2020 | 107,346.07] 107,346.07 0.001 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 7019] 105,004.75] 0.00] 105,004.75] 0.00] 0.00] 2625119] 5.00] 131,260.94, 0.00] 131,260.94 2018 | 105,004.75] 0.00] 105,004.75] 0.00] .0.00]' 26,251.19] 5.00] 131,260.94] 0.00} 131,260.94 2017] 168,150.92] 0.00] 108,150.92] 0.00]. 0.00] 26,907.62) 5.00| 135,063.54] 520.45] 134,543.09 2016] 107,630.47] 0.00] 107,630.47 10.00] 0.00] 26,907.62, 5.00] 134,543.09] 0.00] 134,543.09 2015 0.00 0.00 6.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2014 0.00 0.00 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2013 0.00 0.00 6.00] 0.00} 0.00 0.00 0.00 0.00 0.00 0.00 2012 | 374,943.75 0.00] 374,943.75] 0.00] 0.00 0.00 0.00| 374,943.75 [374,943.75 0.00 2011 0.00 0.00 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2010 0.00 0.00 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 3009 0.00 0.00 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2008 0.00 0.00 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2007 0.00 0.00 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 2006 0.00 0.00 0.00] 0.00] 0.00 0.00 0.00 0.00 0.00 0.00 Page No. | OFFICE OF THE LIEUTENANT GOVERNOR OFFICE OF THE TAX COLLECTOR 1105 King Strect * Christiansted, Virgin Islands 00820 * 340.773.6449 * Fax 340.719.5581 5049 Kongens Gade * Charlotte Amalie, Virgin Islands 00802 * 340.774.2991 * Fax 340.779.7825 STATUS REAL PROPERTY TAXES REQUESTED BY: CONTACT NUMBER: St. Thomas/St.John (340.774.2991), St.Croix (340.773.6449) ANGUILLA, SPANISH TOWN, BLESSING, ANNABERG & PROPERTY: SHANNON GROVE PARCEL NUMBER: 2-08200-0301-00 PROPERTY OWNER: ST CROIX RENAISSANCE GROUP, LLLP TAX EXEMPT | NET TAX SEWER INTEREST|PENALTY TOTAL | TOTAL | YEAR JOROSSTAM| tax | pue_| rep |rees| pue | pug [TOTALDue DIY | SOrAL 2005 0.00 6.00 0.00] 0.001 0.00 0.001 0.00 0.00] 0.00 0.00 3004 0.00 0.00 0.00] 0.00] 0.00 0.001 0.00 0.00 0.00 0.00 2003 0.00 0.00 0.00] 0.001 0.00 000] 0.00 0.00 0.00 0.00 2002 0.00 0.00 0.00] 0.00} 0.00 0.00} 0.00 0.00] 0.00 0.00 7001 0.00 0.00 0.00] 0.00] 060 0.00] 0.00 0.00 0.00 0.00 2000 6.00 0.00 0.00} 0.00) 0.00 0.00] 0.00 0.00 0.00 0.00 1999 0.00 0.00 0.001 0.001 0.00 0.00] 0.00 0.00 0.00 0.00 1998 0.00 0.00 0.00] 0.007 0.00 0.00] 0.00 0.00 0.00 0.00 1597 0.00 0.00 0.00] 0.001 0.00 0.00] 0.00 0.00 6.00 0.00 Tay 1,444,811,06] 644,076.42] 800,734.64] 0.0071 0.00 20.00] 907,072.26 575,464.20] 331,608.06 106,317.62 Penalty assessed to: 10/21/2025 Please remit payment to the GOVERNMENT OF THE Credit Card, Cashier Check, or Money Order. Once To setup IPA, First payment duc is $79,741.21 interest accrues through date of payment GENERATED ON U.S. VIRGIN ISLANDS. Accepted methods of payment: Cash, paid, contact the Tax Collector to process your Tax Clearance 10/21/2025 Page No. 2 a ca LONVES B30 er gat 9000 9000 9000 & w) Ree Te ol: QUITCLAIM DEED THIS QUITCLAIM DEED, is made this Otay of May, 2002, by and between ST. CROIX ALUMINA, L.LC. (“SCA"), a Delaware limited liability company, whose mailing address is Alcoa Building, 201 Isabelle Street, Pittsburgh, Pennsylvania 15212, and ST. CROIX RENAISSANCE GROUP L.L.L.P. (“Buyer”), a Delaware limited partnership registered as a limited liability partnership, whose mailing address is PMB 11S 4053 Domord Rutay, ‘Date 1 Crachoorted 14S Vingen Lords COKZO WITNESSETH That SCA, for and in consideration of the sum of EIGHT MILLION EIGHT HUNDRED THOUSAND U.S. DOLLARS ($8,800,000.00) and othes good and vatuable consideration, receipt of which is hereby acknowledged, does by these presents hereby remise, release and forever quitclaim to Buyer, all of SCA’s right, title, interest, claim and demand in that certain real property situated in St. Croix, U.S. Virgin Islands, es described in Exhibit_l. attached hereto and made a part hereof by reference, TOGETHER with all of SCA’s interest in the improvements, tenements, hereditaments and eppurtenances thereunto belonging, TO HAVE AND TO HOLD aaid rights, titte, interest, claim, and demand of SCA unto Bayer and ¢o its successors and assigns, forever oa0b 000b * Doch Vvobeone 747 5544S 000b Girl 289 Pa IN WITNESS WHEREOF, SCA has duly executed this deed the day and year first above written ITNESSES ST. CROJX ALUMINA, L.LC. By. Av MA Jame aa HN Ms ho Title @ DB Vescunk Rw AAvlaalse unk a3 Aternate Memete Rept xetatie stave or now Vania? ) ss COUNTY OF legen ) , 2002 The foregoing instrument was acknowledged befor y of by John M. as Alteewers Mompee og re ut Se ST. CROIX ALUMINA, L.L.C., a Delaware lemit AZ ability i} behalf of said limited eves company £4 daGi —— _ 3~y = Noterte) Seat “CERTIFICATE OF PUBLIC SURVEYOR - IT IS HEREBY CERTIPTED that, according to the records of the office of the Public Surveyor, the property described in the foregoing Warranty Deed has undergone no changes with respect to boundary and area.” Draled MAY 10 2082 “ aoa (ae Pee. 355° Survey & Deede Section fpr: Recnadete @. Ldilliams Aorvoitatr Tare Aszessd) 000b 0006 0006 , L i ee ae ee! i 7 7 | ai W a Mil +a ie ie i i 9000. 9000. 9000. 5000. "0005 9000. “0006 G000. °000b ‘0006 '000b Exhibit! tertltory of the Virgin Islands - District of St. Croix 1. Porce! No. 12-A of VL Comp Lends, King’s Quarter, St Croix. U.S. Virgin Iands. coctaring 35.248 U.S. actes. more of less. as shown on D PNR Drawing No. 4541-8 and as detciled on D.P.N.R. Drawing No. 4641-8. both dated Apri 27. 1989 2. Remainder of Parcel No 12-D of VI. Corp. Lands. King’s Quarter, St. Crolx, U.S Virgin Islands. containing 0.868 U.S. acres, mare or less, a5 shown on D.P NR Drawing No 4541-£, do*ed April 27. 1989 3. Remainder of Parcel No. 12-€ of V.L Corp. Lands, King’s Quoster, St Croix U.S Virgin sands, containing 0.358 U.S. acres, more or fess, as shown onO PNR Drawing No 4541-£. dated Aprit 27, 1989 4. Piot No. 1 Estate Anguilla. King’s Quorter, St. Crolx. U.S. Virgin sands. containing 443 242 U.S. acres. More or less, Os shown on D.P.N.R. Drawing Nos. 4541 and 4541-A and as detailed on D-P.N.R. Drawing Nos. 4841-F, 4541-G and 4541-H, ail dated Apr 27, 1989, ponions of which ore fled land ond formerly comprised a portion of Krause Lagoon together with its surrounding tands. marshes. sets, swamptand and adjacent tidal fats (collectively, “Krause Logoon”), the southerly coastal boundary of said Plot being the low water mork of the Caribbean Sea as it existed on May 16. 1962 5. Piot No. | Estate Annoberg and Shannon Grove, King's Quarter. St. Croix, U.S. Virgin Islands, containing 123.990 U.S. acres, more or lass, as shown on D.P.N.R. Orawing No. 454] ond as detated on 0.P.N.R, Drawing No. 4541-E, both dated April 27. 1989. 6. Plot No. 2 Estate Annoberg and Shannon Grove, King’s Quarter. St. Cro U.S. Vagin istonds, containing 357.342 U.S. acres, more or less, as shown on D.P.N.R. Crawing Nos. 4541 and 4841-4 and as detailed on D.P.N.R. Drawing No. 4541 H, afl dated Api 27, 1989. portions of which are filed land and formerly comprised a portion of Krause Lagoon. the southerly coastal boundary of sold Plot being the low water mark of the Caribbean Sec as It exsted on May 16, 1962 th Plot No | Estate Spanish Town. King’s Quarter, St Crok. US. Virgin istonds, containing 118.904 U.S acres, more of lass, as shown on D.P.N.R Drawing No. 4541 and os detailed on D.P NLR. Drawing Nos 4541-D. 4541-E and 454!-J, al dated Apri 27. 1989. 8 Remainder Plot No. 5 Estate B’essing. King’s Quarter. St Croix. U.S. Virgin tsonds. conta ning 67.837 U.S acres, more or lass, as shown on D.P NR Drawing No. 4541-A, dated Apri 27. 1989, as revised May 30, 1999 ond December 28, 1999. portions of which are filled lond and tormery comprised a portion of Krause Lagoon. the southerly coastal boundary of sald Plot be ng the low water mark of the Carlbbean Sea as it existed on May 16. 1962 9. At of the Seller's rights of reentry as set forth mn that certain Quitcialm Deed dated August 31. 1999, recorded with the Office of the Recorder of Deeds for the Dishict of $t. Croix on January 24, 2000 'n PC 713. Page 348, Document No 213/2000 relating to the Piot No 6 Estate Blessing. King’s Quarter, St Cro, US Virgin isands. containing | 7 0096 U.S. acres. more or tess, 05 shown on D P.N.R Orowing No. 4541-C. and as detar’ed D P NR Drawing No. 4541-1. both dated April 27. 1989. portions of which oie filled land ond formerly comprsed a portion of Krause Lagoon, the southerly coastal boundary of said Plot being the low water mark of the Caribbeun $ea as It existed on May 16. 1962 10 Rood Plot No. 7 Estate Blessing, King’s Quarter, St. Crom, U S. Virgin Islands, containing 2.875 U.S. acres, more or less. a3 shown on D.P.N R. Drawing No, 4541 C and as detailed on O.P.N.R. Drawing Nos. 4541-J and 4541-K, all dated April 27, 1989 V1. A twenty-five foot (26°) wide retained easement over the Port Authority Lond for on access road to the end of a dike as described In a Quitclaim Deed and Access Road Easemen’ dated January !0, 1967. recorded with the Office of the Recorder of Deeds for the District of St Croix on January 25, 1967 in P.C 46, page 112. as Document No 369 and as shown on DP.N.R Drawing Nos. 4541-A ond 4542-C, both dated Apri! 27, 1989 12. A twenty-five foot (25°) wide stained easement over the Port Authority Land for a salt water intake channel! as described in o Quitciaim Deed and Access Road Easement dated January 10, 1967, recorded with the Office of the Recorder of Deeds for the District of St. Croix on January 25, 1967 in PC. 46, page 112, as Document No 359 and as shown on 0.P.N.R. Drawing Nos. 4541-A and 4541-C. both dated Apri! 27. 1989, 43. A peipetual right-of-woy easement trom Pilot No. 1 Estate Spanish Town. Pilot No. 1. Estate Annaberg and Shannon Grove and Parcei 12-A Vi Corps Land across the property conveyed pursuant to the Deed of Gift (as defined below) to ihe Melvin H. Evans Highway (the “Highway ”) or such other public of other road as moy hereafter supercede the Hghway, as set forth in Deed of Gift from Vigin islands Alumina Corporation, o U.S. Virgin Isands corporation, fo the Government of the United States Virgin istonds dofed September 13. 1990, recorded February 4. 1992 in Photocopy 417, page 441. Document No . 475 (the *Oeed of Gift”). 14. Pict No. 10 Estate Blessing, King’s Quorter. St. Croix, U.S. Vigin islands, containing 44.5136 U.S. acres, more oF tess, as shown on D.P.NR. No. 4541-A dated April 27, 1989, revised March 30, 1999 ond December 28, 1999. 15. Plot No. 11 Estate Blessing. King’s Quorter. St Crolx, U.S. Vigin sands, containing 67.979 U.S. acres, more oF tess, aS Shown on D.P NR. No, 4541-A dated Apri! 27, 1989. revised March w. 1999 and December 28, 1999 13 FNS Wd ni so 0 reeUs FY WORD nt 333 LOEWE 4MlS IN GK t 4 sepi029y |G 7 ar a9 "eMN' 915 ee°e aevate’es 4+ CEH BRIW 82/21/98 Oapeaney i SOC TRS Ty Li) a /¥/2eanMee po ¥ Kronprindsens Gade TRD-E-537 GOVERNMENT OF THE VIRGIN ISLANDS OF THE UNITED STATES CHARLOTTE AMALIE, ST. THOMAS, V.I. 00801 co ewes DEPARTMENT OF FINANCE TREASURY DIVISION TO: THE RECORDER OF DEEDS FROM: THE TREASURY DIVISION IN ACCORDANCE WITH Title 28, SECTION 121 AS AMEMDED, THIS IS CERTIFICATION THAT THERE ARE NO REAL PROPERTY TAXES OUTSTANDING FOR ST. CROIX ALUMINA, L. L. C. #12-A, 12C, 12D & 12E, VACorp Land. (PARCEL NO)____ 220 8100N2I00H TAXES RESEARCHED UP TO AND INCLUDING 2009. RESEARCHED BY: 3 ofa TITLE: Chief, Enforcement DATE: April 30, 2002 Lafere VERIFIED BY: TITLE: Teller 7 DATE: April 30 2002 COLLECTOR NO. 8501 Kronpnndsens Gade TRO-E-537 GOVERNMENT OF THE VIRGIN ISLANDS OF THE UNITED STATES CHARLOTTE AMALIE, ST. THOMAS, V.I. 00801 ecaca(eccee DEPARTMENT OF FINANCE TREASURY DIVISION TO: THE RECORDER OF DEEDS FROM: THE TREASURY DIVISION TIN ACCORDANCE WITH Title 28, SECTION 121 AS AMEMDED, THIS [S CERTIFICATION THAT THERE ARE NO REAL PROPERTY TAXES OUTSTANDING FOR ST. CROIX ALUMINA, LLC. Anguilla, Spanish Town, Annaberg & Shanson ——Grove (PARCEL NO)_____ 2-08 200-0301 TAXES RESEARCHED UP TO AND INCLUDING 2000. RESEARCHED BY. onchi TITLE: Chief, Enforcement DATE: March 26, 2002 dla Dre VERIFIED BY: mi TITLE: Teiter II DATE: March 26, 2002 = COLLECTOR NO. $50! DEPARTMENT OF SPORTS, PARKS & RECREATION GOVERNMENT OF THE VIRGIN ISLANDS OF THE UNITED STATES OFFICE OF THE COMMISSIONER 8201 Subbase, Suite 206 ¢ St. Thomas, USVI 00802 » (340) 774 0255 illiam D, Roebuck Industrial Park Bldg 1 Suite | @ Frederiksted, St. Croix USV! 00840 @ (340) 773 0160 October 21, 2025 Mr. Ludence A. Romney Tax Assessor Office of the Lieutenant Governor 5049 Kongens Gade St. Thomas, VI 00802 via email: Ludence.Romney@lgo.vi,gov Subject: St. Croix Renaissance Park, Property Transfer to the Department of Sports, Parks, and Recreation, for the “Uston Cornelius Bike Coasting Park” Dear Mr. Romney: Pursuant to 33 VIC §2994a., this correspondence is to advise you that the St. Croix Renaissance Park is transferring real estate to the Government of the Virgin Islands in lieu of payment of property tax (PILOT). The plots of land will be used specifically for a recreational facility entitled, “The “Uston Cornelius Bike Coasting Park” under the jurisdiction of the Department of Sports, Parks, and Recreation (DSPR) during each sports event for bike coasting. The property consists of half of the road beginning at the intersection on the south side of the Melvin Evans Highway under the container port. Please refer to the attached maps which will identify the plot numbers and the acreage of the real property to be conveyed. This transfer is being made to DSPR from the Renaissance Park at the request of the Governor. Please contact me if you need additional information to facilitate this transfer of property. Sincerely, L&E Vincent L. Roberts Commissioner Attachment ccs: Chalma Moorhead, Assistant Tax Assessor, St. Croix District Attorney Richard Evangelista, Governor's Chief Legal Counsel richard.evangelista@go.vi.gov “We Commit to Keep You Fit” § 2494a Government acceptance of real property in lieu of... 33 VLC. § 2494a Virgin islands Code Annotated Currentness Title 33. Taxation and Finance Subtitle 2. Property Taxes Chapter 89. Levy and Collection of Tax Subchapter I. Assessment and Collection of Tax 33 V.I.C.§ 2404a § 2494a Government acceptance of real property in lieu of payment of real property taxes (1) The Lieutenant Governor, on behalf of the Government of the United States Virgin Islands, th authorized to accept real property in lieu of the payment of. of to satisly a debt resulting trom the non-payment ob reat property tases owed to the Government (2) Upon written request by a taxpayer. the Vay Assessor shall, upon actual view, value and appraise cach property offered to the Government under subsection (a) of this section, Ihe lax Assessor shall have access to the records ef the Recorder of Deeds, the Cammissioner of Public Works. or any other atficer of the Government of the tinited States Virgin Islands for purposes of appraisiny the property. The method of appraisal and factors to be considered shall be pursuant to sections 2403 and 2404 of this tide Upon completion of cach appraisal, the Tax Assessor shall prepare a written statement of the market value of the reat property. including a listing of all alienation of the property subject to taxation and all fiens against the property, accompanied by a comprehensive statement of the unit prices or factors included ov the method used in the computation of the total value, and promptly transmit it to the Lieutenant Governor, The taxpayer shall bear all: casts associated with the appraisal. (3) No real property shall be accepted for a less amount than the outstanding taxes. plus penalties and costs: Notwithstanding [ithe 34. chapter 23, the Lieutenant Governor shall accept the reat property in the name ef the Government of the United States Virgin Islands in the anvourit of the outstanding laxes, plus penalties and costs, althouh the appraised market value of the property may exceed such amount. H after appraisal, the value of the real property to be accepted in he of Ihe pay ment of property taxes exceeds the property tax. penallics and costs due. the taxpayer shall have the difference tn value ercdited towards any current or future property tax obligation owed the Government, (4) No acceptance of reat property under this section shalt be effective unless firsCapproved by the Legislature's Committee on Ifousing Parks and Recreation. provided. however. if the Legislature's Commiltes on Housing Parks and Recreation has avl acted to disapprove seach acceptance within dirty (30) working days after receipt thereal, the acceptance shall be deemed approved and ratified. (5) Ihe Tax Assessor and Lieutenant Governor of the Office of the Lieutenant Governor, shall promulgate such rules and regulations as may be necessary to carry out the provisions of this section ina prompt. fair and effictent manner: except that any costs associated with the exchange of real property bs a taxpayer to satisfy an outstanding real property tay obligation shall be borne by the taxpayer. (6) Any real property accepted by the Government pursuant to this section shall be conveyed and used by the Housing WESTLAW § 2494a Government acceptance of reat property inlimuof 33 VIC § @49da Finances Authority to provide altordable housmy and heeie ownership, as provided under ide 2b of this Code ur ty the Deparunent of Housing. Parks amd Recreation tor development ofrecreaional facilites, tnctuding sar racing chs Credits -Ailded Mar. 24. 1998. No 0215. 8:1. Ses5 1 L998 p. TED amended Aug 7. 2001. No 6426, 8 1 Seas. | TA yp tS Sept 29, 2004, Nu. 6684. $ 3, Sess L, 7004, p FOS: Dee. 27, 2WO7 No 6976 8 Sfal-(el Sess LL. 2007 p 204° Atay 4 2012.No, 7350. 8 3. Sess. 1. 2012, p. 43, amended Oct. 5. 2012, No, 74430 8 | Sess. f 22 p 310 HISTORY Revision note -2082, ‘Department of Sports. Parks and Reercation was substituted for “Departinent of flousing. Parks and Reercation: puirstrant te Act Oat S$, 2012, No, 7442 Amendinents -2082. Act 7350. § 3. added ‘or by the Department of Housing. Parks and Recreation far development of recreational facilities, including car racing tracks: at the end of paragraph (6), -2007, Act 6976. § S(aj-(c). substituted |) isutenant Governor for ‘Commissioner of Finance in paragraphs (1) through (3), sand tu paragraph (3), substituted ‘Lieutenant Governor for ‘Commisiener aod substituted Oflice of the frentesant Geveror for ‘Departvent of Finance’ -2004, Act 6684. $3. substinied ‘Huusing Parks and Recreation for “Pinanee avice ta subsection (4): aad rew roie satbseetion (65 - 2001. Act 6426, in subsection (6), substituted a peried lor -. ur for safe at a discount to first-time real property owners for construction of their priniary residence’ following ‘appropriate’ atthe end of the first sentence. added dhe asi four sentences m the meoductory languaye: and added subdivisions (A) throurh (1) 33 VAC, § 240d, VEST T3358 24940 lhe statutes and Constitution are cerrent through Act 8856 of the 70% session of the 3Sth fcvistature. including il cock chanives through September 10, 20241. tia dss INT OANDDS COUT GeSSOE NG G- ASH 9 Copveht Copecaht 20% tly 4s e ‘ ee ae | WESTLAW