Legal Opinion
Equivest St. Thomas, Inc. v. Government of the Virgin Islands
District Court, Virgin Islands
Decided June 18, 2002No. Civ.2001-155PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM
MOORE, District Judge.
In the continuing saga of unlawful property tax assessments, Equivest St. Thomas, Inc. [“Equivest” or “plaintiff’] has moved for a preliminary injunction enjoining Roy Martin [“Martin”], the Virgin Islands Tax Assessor, under 42 U.S.C. § 1983 [“1983”], and the government and Martin [collectively “defendants”], under 5 V.I.C. § 80, from assessing and collecting real property taxes on certain commercial property in the Virgin Islands until such taxes and assessments are redetermined based on the “actual value” of each property in accordance with 48 U.S.C. § 1401a…
2Cases cited12 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Frank E. Acierno v. New Castle CountyCourt of Appeals for the Third Circuit · 1994
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- The St. Thomas - St. John Hotel & Tourism Association, Inc. v. Government Of The United States Virgin IslandsCourt of Appeals for the Third Circuit · 2000
- Estate of Mansy Y. Michael, by David Michael v. M.J. Lullo, District Director of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1999
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bluebeard's Castle, Inc. Castle Acquisitions, Inc. v. Government of the Virgin Islands Roy Martin, in His Official Capacity as Tax AssessorCourt of Appeals for the Third Circuit · 2003
- Berne Corp. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2003
- Berne Corp v. Government of Virgin IslandsCourt of Appeals for the Third Circuit · 2004
- Equivest St. Thomas, Inc. v. Government of the Virgin IslandsDistrict Court, Virgin Islands · 2003
- Bluebeard's Castle v. Govt of VICourt of Appeals for the Third Circuit · 2003
1 more not listed; retrieve them via the Exa API.