11 Guam Code Ann. § 24322
Terms Used In 11 Guam Code Ann. § 24322
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
1, annually.
(a) He shall make an affidavit thereon that:
(1) He has diligently attempted to ascertain all taxable property;
(2) All taxable property has been assessed on the roll according to his best judgment, information and belief, at its cash value;
(3) He has not maliciously imposed any unjust assessment;
(4) He has not knowingly allowed anyone to escape a just assessment;
COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
(5) He has complied with and duly performed all duties imposed on the assessor by law.
(b) Failure to make such affidavit or any affidavit shall not affect the validity of the assessment.
(c) The assessor may require such an affidavit from his deputies or any of them.
SOURCE: GC § 19327.
2017 NOTE: Subsection/subitem designations added pursuant to authority granted by 1 Guam Code Ann. § 1606.