Terms Used In 11 Guam Code Ann. § 24705

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
After the first half of taxes on property is delinquent, the tax collector shall compute and enter on the roll the delinquent penalties against all taxes not marked paid.

COL 7/27/2023

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

SOURCE: GC § 19378.