Terms Used In 11 Guam Code Ann. § 24808

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
COL 7/27/2023

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

If the original sale to the government is ever cancelled or held void, the property shall be treated for all purposes as if sold to the government in the next subsequent year for which it would have been validly sold to the government if it had not been tax sold property, and the records may be so stamped.

SOURCE: GC § 19393.