Miller Properties, Inc. v. Government of the Virgin Islands

MEMORANDUM

On May 12, 2003, I found the Territory’s property tax system unlawful because it “systemically employed] 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.V.I. 2003). Accordingly, I entered a decree in the consolidated portion of this property tax litigation awarding injunctive and other such relief common to all parties. I subsequently applied this decree to the unique facts posed in each of the above-captioned matters, finding in each case…