Maloney v. Board of Tax Review

MEMORANDUM OPINION

Petitioner J. Michael Maloney has appealed a decision of the Board of Tax Review affirming the Tax Assessor’s computation of his 1975 real property tax assessment. Presently, the appeal is before the Court on a motion of defendant Government of the Virgin Islands to dismiss for lack of jurisdiction over the subject matter. Fed. R. Civ. P. 12(b)(1). The motion to dismiss will be denied.

Despite minor inconsistencies, the essential facts are not in dispute. Petitioner filed appeal No. 2389, an appeal of his 1975 property tax bill, with the Board of Tax Review on or before…