Legal Opinion
Berne Corp. v. Government of the Virgin Islands
District Court, Virgin Islands
Decided May 12, 2003No. CIV.2000-141, CIV.2000-167, CIV. 2001-151, CIV.2001-155, CIV.2001-181, CIV.2001-196, CIV.2001-197, CIV.2001-228, CIV.2002-057PublishedCited by 20 opinions
1Opinion of the Court
PROPERTY TAX LITIGATION CONSOLIDATED TRIAL ON ON COMMON ISSUES
MEMORANDUM
MOORE, District Judge.
I. SYNOPSIS
Although the Virgin Islands is a non-self-governing territory of the United States, one of the areas of autonomy Congress has granted these Islands is the taxation of real property. All Congress requires is that the Territory design and implement a real property tax system based on the property’s actual value. Unfortunately, the statutory framework for taxing, real estate enacted by the Virgin Islands Legislature and the administration of this system by the Virgin Islands Tax Assessor and…
2Cases cited34 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Kentucky v. GrahamSupreme Court of the United States · 1985
- Downes v. BidwellSupreme Court of the United States · 1901
- Opticians Ass'n of America v. Independent Opticians of AmericaCourt of Appeals for the Third Circuit · 1990
- Balzac v. Porto RicoSupreme Court of the United States · 1922
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3Cited by20 opinions
- Berne Corp. v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 2009
- Equivest St. Thomas, Inc. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2004
- Berne Corp v. Government of Virgin IslandsCourt of Appeals for the Third Circuit · 2004
- Berne Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2008
- Berne Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2008
15 more not listed; retrieve them via the Exa API.