21 Guam Code Ann. § 61117
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A senior citizen whose residential property qualifies for reduced tax rates under the provisions of § 24110 of Chapter 24, Title 11, Guam Code Annotated, and operates a Bed and Breakfast on this property shall remain eligible for reduced tax rates and retain eligibility for reduced tax rates.
SOURCE: Added as § 61108 by 33-165:5 (June 30, 2016), and renumbered by the Compiler.