11 Guam Code Ann. § 24903
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In 11 Guam Code Ann. § 24903
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Errors in the roll, or the delinquent list, or in any tax proceeding, may be corrected by the tax collector, with the written approval of the Attorney General, at any time after the assessment and equalization period and before the sale to the government for taxes. If any such correction will increase the amount of taxes due, five (5) days notice thereof, personally or by mail, or if the assessee cannot by reasonable diligence be found in Guam, by posting in one public place in Hagåtña and in one place on the property concerned, shall be given the assessee, and he shall be
50
COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
given an opportunity for a hearing before the tax collector before the change is made.
SOURCE: GC § 19419.
2018 NOTE: Reference to Agana changed to Hagåtña pursuant to P.L. 24-
152:3 (Apr. 8, 1998).