The Governor shall appoint a tax assessor, who shall have been domiciled in the Virgin Islands not less than three years. The tax assessor shall be attached to the office of the Lieutenant Governor and shall perform his functions and duties under the supervision and control of the Lieutenant Governor.\nIn case the office of the tax assessor becomes vacant, the Governor shall appoint a person to fill such vacancy.
U.S. Virgin Islands Legal Code
2363
U.S. Virgin Islands § 2363 — U.S. Virgin Islands law