11 Guam Code Ann. § 24113
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Terms Used In 11 Guam Code Ann. § 24113
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
A senior citizen, a citizen with disabilities, or a head of household with dependent(s) with disabilities whose residential property qualifies for a lower real estate tax under the provisions of § 24110 and § 24112 of this Act is entitled to have the valuation of his or her residential property fixed at the amount assessed in its first year of eligibility and remain at such valuation until such citizen dies or no longer owns and resides in such property.
SOURCE: Added as § 24112 by P.L. 23-107:4 (July 8, 1996), renumbered by the Compiler to § 24113.