11 Guam Code Ann. § 24604
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Terms Used In 11 Guam Code Ann. § 24604
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
The tax collector is liable for all taxes on property which he fails to collect by reason of his willful failure or inexcusable neglect.
SOURCE: GC § 19356.
COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX