48 USC 1401 - Sec. 1401b. Rate of tax in absence of local laws; regulations by President for assessment and collection pending adoption of local laws
48 USC - US Code - Title 48: Territories and Insular Possessions (January 2003)
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Until local tax laws conforming to the requirements of sections 1401 to 1401e of this title are in effect in a municipality the tax on real property in such municipality for any calendar year shall be at the rate of 1.25 per centum of the assessed value.
If the legislative authority of a municipality failed to enact laws for the levy, assessment, collection, or enforcement of any tax imposed under authority of said sections, within three months after May 26, 1936, the President shall prescribe regulations for the levy, assessment, collection, and enforcement of such tax, which shall be in effect until the legislative authority of such municipality shall make regulations for such purposes.Section Referred To In Other Sections This section is referred to in section 1401e of this title.
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