Terms Used In 11 Guam Code Ann. § 24912

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
If the amount paid is less than the amount due on the intended property, the balance must be paid before the transfer is made. If the amount paid is more than the amount due, the tax collector shall refund the excess.

SOURCE: GC § 19428.

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COL 7/27/2023

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