BERNE CORP. v. GOVERNMENT OF VIRGIN ISLANDS

Civ. No. 2000-141.

120 F.Supp.2d 528 (2000)

BERNE CORP. and B & B Corp., Plaintiffs, v. GOVERNMENT OF THE VIRGIN ISLANDS and Roy Martin, Tax Assessor, Defendants.

District Court, Virgin Islands, St. Thomas Division.

September 21, 2000.


Attorney(s) appearing for the Case

James M. Derr, St. Thomas, U.S.V.I., for plaintiffs.

Richard M. Prendergast, Wayne G. Anderson, Assistant Attorneys General, St. Thomas, U.S.V.I., for defendants.


MEMORANDUM

MOORE, District Judge.

Berne Corporation ["Berne"] and B & B Corporation ["B & B"] [collectively "plaintiffs"] allege that the Government of the Virgin Islands, through its tax assessor, Roy Martin ["Martin" or "tax assessor"], has illegally assessed the value of their commercial properties based on replacement value, rather than the statutorily-required "actual value." Plaintiffs' have filed an application for preliminary injunction seeking...

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