11 Guam Code Ann. § 24907
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In 11 Guam Code Ann. § 24907
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Same Limitation.
51
COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX
No refund shall be made unless written application therefor is filed with the tax collector within three (3) years after payment was made; provided, however, if the refund claim is based upon an error made by the government of Guam resulting in an over assessment of the real property taxes on the property subject to the refund claim, the three (3) year limitation period shall begin to run when the taxpayer discovers the government’s error or when the taxpayer is in possession of information that would put the taxpayer on reasonable notice to investigate whether the government has made an error, whichever occurs first.
SOURCE: GC § 19423. Amended by P.L. 23-138:2.