Terms Used In 11 Guam Code Ann. § 24319

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Whenever property, which has been deeded to the government for taxes and is not on the current roll by reason of

COL 7/27/2023

11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX

the termination of the right of redemption, is sold to a private purchaser, the property shall not be entered on the current roll, but shall be assessed on the next succeeding roll.

SOURCE: GC § 19324.