11 Guam Code Ann. § 24114
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In 11 Guam Code Ann. § 24114
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
(a) The exemption created by this Chapter shall be effective with property taxes levied in calendar year 1998 for collection in calendar year 1999 and each calendar year thereafter.
(b) Taxpayers who qualified for exemptions under § 2 of Public Law Numbers 21-30 and 23-107 shall be automatically qualified for exemptions under §§ 24110 and 24112 of this Act.
(c) The Department of Revenue and Taxation shall provide a written public notice of this exemption in a newspaper and in the mayor’s offices at least once a year and shall inform citizens who may qualify about the existence of this Act.
SOURCE: Added as § 24113 by P.L. 23-107:5 (July 8, 1996), renumbered by the Compiler to § 24114. Repealed and reenacted by P.L. 24-267:4 (Aug. 17, 1998).
2017 NOTE: Subsection designations added pursuant to authority granted by 1 Guam Code Ann. § 1606.