The Director of Revenue and Taxation shall grant an abatement of property taxes on private property which is included within a historic preservation easement executed by the private owner and approved by the Guam Preservation Trust’s Board of Directors.

SOURCE: Added by P.L. 20-151:21 (Mar. 21, 1990); repealed and transferred to Department of Chamorro Affairs as 5 Guam Code Ann. § 87150 by P.L.
25-069:1 (July 8, 1999); However, P.L. 25-069:9 (July 8, 1999) was itself repealed by P.L. 25-072:IV:13(g) (Sept. 30, 1999) and returned to this
Article by Compiler by direction of P.L. 27-089:3 (May 6, 2004).

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