VILGO 2012 
 
OFFICE OF THE LIEUTENANT GOVERNOR 
Tax Collector’s Office  
 
Delinquent Property Auctions  
TERMS OF SALE 
 
 No bid shall be accepted for an amount less than the taxes and public sewer 
system user fees, together with all costs and penalties. 
 
 A cash deposit of ten percent of the amount bid. However, payment may be 
made by certified or cashier’s check, money order, credit or debit cards.   The 
balance of the amount owed on the amount bid must be paid within 30 days of 
the auction date.   
 
 The amount deposited shall be forfeited in the event of failure on the part of 
the purchaser to pay the balance of the purchase money upon delivery or offer 
of delivery by the Lieutenant Governor of the certificate of purchase. 
 
 Delivery or offer of delivery of the certificate of purchase shall be made within 
ten days from the date of sale. 
 
 The purchaser of any real property sold for the nonpayment of taxes and public 
sewer system user fees shall be prohibited from undertaking improvements to 
said property of a nature requiring compliance with the provisions of Title 29, 
section 294, subsection (d)(8), Virgin Islands Code, during the statutory period 
of redemption. 
 
 If improvements to real property purchased at a tax and public sewer system 
user fee sale are undertaken by the purchaser thereof in violation of the V.I. 
Code, the previous owner, in exercising his right of redemption under, shall 
not be required to reimburse the purchaser, his heirs, or assigns, for the cost 
of any such improvements. 
 
 Purchasers of any property at auction do not assume liability for encumbrances 
associated with the property.  These encumbrances remain the responsibility of 
the original property owner.  If the property is not redeemed during the 
statutory period of redemption, the government will provide a marketable  title 
to the purchaser.