48 U.S.C. § 1401 : US Code - Section 1401: Equalization of taxes on real property; declaration of policy

Search 48 U.S.C. § 1401 : US Code - Section 1401: Equalization of taxes on real property; declaration of policy

It is the policy of Congress to equalize and more equitably to
distribute existing taxes on real property in the Virgin Islands of
the United States and to reduce the burden of taxation now imposed
on land in productive use in such islands.