2019 US Virgin Islands Code
Title 28 - Property
Chapter 33 - Condominium Act
§ 921. Separate taxation
Universal Citation: V.I. Code tit. 28, § 921 (2019)
Each apartment and its percentage of undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be subject to separate assessment and taxation under the provision of subtitle 2 of Title 33. Neither the building, the property nor any of the common areas and facilities shall be deemed to be a parcel.
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