11 Guam Code Ann. § 24909
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Terms Used In 11 Guam Code Ann. § 24909
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
When taxes are payable, any assessee may pay the tax under protest, and payment under protest shall not be deemed voluntary. The protest shall be in writing, in such form as the tax collector may prescribe, and shall specify the grounds on which the tax or assessment is claimed to be illegal and void.
SOURCE: GC § 19425.
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COL 7/27/2023
11 Guam Code Ann. FINANCE & TAXATION
CH. 24 REAL PROPERTY TAX