Legal Opinion
Tutu Park Ltd. v. Virgin Islands Board of Tax Review
Supreme Court of The Virgin Islands
Decided March 24, 1998No. Civ. No. 455/1996PublishedCited by 4 opinions
1Opinion of the CourtHollar, Judge
MEMORANDUM OPINION
This matter is before the Court on Tutu Park Limited's application for writ of review of the June 4, 1996 decision by respondent *120upholding the assessment of petitioner's property by the Tax Assessor of the Virgin Islands. The issue presented is whether the Board of Tax Review had substantial evidence to uphold the tax assessor's assessment of petitioner's property. For the reasons stated below, the Court holds that the Tax Board of Review did not have substantial evidence to uphold the tax assessor's assessment.
I. Facts and Procedural History
The petitioner requests review…
2Cases cited3 opinions
- Consolo v. Federal Maritime CommissionSupreme Court of the United States · 1966
- Ricardo v. Ambrose. Appeal of RicardoCourt of Appeals for the Third Circuit · 1954
- Heiner v. MellonSupreme Court of the United States · 1938
3Cited by4 opinions
- V.I. Coalition of Citizens with Disabilities, Inc. v. Government of the Virgin IslandsSuperior Court of The Virgin Islands · 2005
- Jackman v. Estate of PittersonDistrict Court, Virgin Islands · 2008
- Cyril v. Francois Associates, LLC v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2004
- Molloy v. Government Employees Services CommissionSupreme Court of The Virgin Islands · 2000