An owner of real property in the Virgin Islands who files timely application shall receive the tax exemption granted by this subchapter on the total area of real property—\n(1) used actively and solely for agricultural or horticultural purposes;\n(2) located within an area, established pursuant to the official zoning map for the island involved, on which agricultural or horticultural uses are permitted.
U.S. Virgin Islands Legal Code
2344
U.S. Virgin Islands § 2344 — U.S. Virgin Islands law