11 Guam Code Ann. § 24712
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Terms Used In 11 Guam Code Ann. § 24712
- 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.
(a) The application described in § 24711 shall be made after taxes are payable, before any payment of taxes has been made on the property, and before the last installment becomes delinquent. Said application shall be accompanied by an affidavit of interest and a fee of Five Dollars ($5.00) for each parcel to be separately valued.
(b) The assessor shall describe and place a separate valuation on each of the parcels. The sums of the valuations of the parcel shall equal their total valuation before separation.
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COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
(c) The assessor shall transmit the valuation to the officer having custody of the roll. This officer shall enter the descriptions and separate valuations on the roll as part of the original assessment.
SOURCE: GC § 19385.
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ARTICLE 8
TAX SOLD PROPERTY