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SHARP v. GOVERNMENT OF VIRGIN ISLANDS

No. CIV.2001-228.

278 F.Supp.2d 585 (2003)

Elisabeth SHARP, Plaintiff, v. GOVERNMENT OF THE VIRGIN ISLANDS, and Roy Martin, in his official capacity as Tax Assessor, Defendants.

District Court, Virgin Islands, D. St. Thomas and St. John.

August 22, 2003.

Attorney(s) appearing for the Case

James M. Derr, David E. Nichols, St. Thomas, VI, for the plaintiff.

Carol Thomas-Jacobs, St. Thomas, VI, for the defendants.

MEMORANDUM

MOORE, District Judge.

On May 12, 2003, I found the Territory's property tax system unlawful because it "systemically employ[ed] a method of assessment not calculated to determine the actual value of properties as required by 48 U.S.C. § 1401a." Berne Corp. v. Government of the Virgin Islands, 262 F.Supp.2d 540, 561 (D.Vi.2003) [Berne Corp. II]. Accordingly, I entered a decree in the...

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