2019 U.S. Virgin Islands Code
Title 28 - Property
Chapter 33 - Condominium Act
§ 921. Separate taxation

Universal Citation:
V.I. Code tit. 28, § 921 (2019)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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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