12 Guam Code Ann. § 77307
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As a condition for the Guam Football (Soccer) Association and its contributors to be entitled to the tax benefits of the program established in this Article, the soccer stadium and facilities must be available to the general public in accordance with the Memorandum of Understanding with the Department of Parks and Recreation governing use of the property.
SOURCE: Added by P.L. 27-085:3 (Apr. 30, 2004). Amended by P.L. 30-
003:9 (Mar. 13, 2009).