11 Guam Code Ann. § 24509
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Terms Used In 11 Guam Code Ann. § 24509
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
The secretary of the Board shall give public notice that the roll is open to public inspection at a designated place, and, as regards the duplicate rolls for each municipality, that they are available for inspection upon application to the several commissioners. Such notice shall further state that any person assessed, or his agent, may file with the Board on or before September 15, a written application for equalization of his
COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
assessment or correction of the roll. Such notice shall be given by publication in a newspaper once a week during each of the first two (2) weeks of September, and by posting in three (3) public places in Hagåtña and in two (2) public places in every other municipality during the same two (2) weeks.
SOURCE: GC § 19338.
2018 NOTE: Reference to Agana changed to Hagåtña pursuant to P.L.
24-152:3 (Apr. 8, 1998).