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U.S. Code as of:
01/19/04
Section 1401a. Valuation of real property for assessment; uniformity of rates
For the calendar year 1936 and for all succeeding years all taxes
on real property in the Virgin Islands shall be computed on the
basis of the actual value of such property and the rate in each
municipality of such islands shall be the same for all real
property subject to taxation in such municipality whether or not
such property is in cultivation and regardless of the use to which
such property is put.
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