11 Guam Code Ann. § 24305
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Terms Used In 11 Guam Code Ann. § 24305
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
Annually, on or before the first day of September, the assessor shall ascertain all the taxable property in Guam and shall assess it to the persons owning or claiming it on the first Monday in March of that year at the value as determined in accordance with § 24306.
SOURCE: GC § 19312.