21 Guam Code Ann. § 60609
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Terms Used In 21 Guam Code Ann. § 60609
- Lien: A claim against real or personal property in satisfaction of a debt.
An itemized listing of the survey liens resulting from the provisions of the immediately preceding sections of this Article shall be forwarded to the Assessor who shall add the amount of each survey lien as a special assessment on the tax list of the owner
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21 Guam Code Ann. REAL PROPERTY
CH. 60 LAND MANAGEMENT
or owners of the surveyed land on the next assessment roll prepared after completion of the survey. This special assessment shall be entered as a separate item. The amount so entered shall not be subject to change by the Board of Equalization but said Board may correct the roll as to clerical errors or omissions.
SOURCE: GC § 13975.