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Terms Used In 11 Guam Code Ann. § 24610

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
When a cancellation is made, the officer making it shall record it in a book kept by him for that purpose. He shall immediately send notice to the person who has attempted payment by negotiable paper of the cancellation of the payment; provided that the validity of any property tax, penalties or costs is not affected by failure or irregularity in giving the notice.

SOURCE: GC § 19362.

COL 7/27/2023

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