S. Ct. Civ. No. 2013-0012

In an appeal from the grant of summary judgment by the Superior Court in favor of the Virgin Islands Government, on the ground that the six year statute of limitations in 5 V.I.C. § 31 applicable to civil actions does not apply to the Government's collection of delinquent property taxes, the judgment is affirmed. As the Government does not collect delinquent property taxes through “civil action”-as the Virgin Islands Code defines that term-the statute of limitations does not run against the Government's collection of property taxes. Title 33 imposes no limitations period on the Government's collection of delinquent property taxes, which in this case went back 13 years, and thus the Superior Court did not err in granting the Government's cross-motion for summary judgment. The plain language of title 5, subtitle 1 prevents 5 V.I.C. § 31 from applying to administrative actions taken outside of court, and where a statute is unambiguous it is not the function of this Court to substitute its judgment for that of the Legislature. Consequently, the Superior Court did not err in granting summary judgment to the Government. Accordingly, the Superior Court's January 31, 2013 Order granting summary judgment to the Government is affirmed.