11 Guam Code Ann. § 24803
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Terms Used In 11 Guam Code Ann. § 24803
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) Not less than twenty-one (21) nor more than twenty-eight (28) days after the first publication of the delinquent list, at the time fixed in the publication, the real property on which all taxes, penalties and cost have not been paid, except tax sold property,
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COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
shall by operation of law and the declaration of the tax collector be sold to the government of Guam.
(b) The sale shall be in the tax collector’s office.
SOURCE: GC § 19388.
2018 NOTE: Subsection designations added pursuant to authority by 1
GCA § 1606.