Taxes levied by the Tax Assessor upon real property shall be a first lien against the real property including any improvements that may be thereon or that may be subsequently placed thereon. The lien shall be prior to all other liens on the property whether they attached before or after this lien. However, the lien on each piece or parcel of real estate shall be only for the taxes due on such piece or parcel of real property and improvements thereon.
U.S. Virgin Islands Legal Code
2331
U.S. Virgin Islands § 2331 — U.S. Virgin Islands law