§ 24116 Tax Rates Applicable to Property Restricted to the\r\nFederal Low-Income Housing Tax Credit or with\r\nDeed Restrictions Involving Rental Caps
§ 24102 Definitions
§ 24103 Levy
§ 24104 Public Street Lights
§ 24105 Improvements Defined
§ 24106 Rules and Regulations
§ 24107 Same
§ 24108 Severability
§ 24109 Failure to Supply Identifying Number
§ 24110 Reduced Tax Rates of Senior Citizens
§ 24111 Government-Used Land not Taxed to Owner
§ 24112 Reduced Tax for U
§ 24113 Property Valuation for Senior Citizens or Citizens with Disabilities are Frozen at Their Current Level
§ 24114 Effective Date for Application of Chapter
§ 24115 Application and Review
§ 24116 v2 Tax Rates Applicable to Property Restricted to the Federal Low-Income Housing Tax Credit or with Deed Restrictions Involving Rental Caps
§ 24204 Same: Removal
§ 24204 v2 Same: Removal
§ 24312 Oaths
§ 24301 Assessor
§ 24302 Same: Deputies
§ 24303 Same: Same: Appointment and Compensation
§ 24304 Same: Liability
§ 24305 Same: Assessment
§ 24306 Same: Valuation
§ 24307 Same: Intervening Years
§ 24308 Same: Sworn Statement
§ 24309 Same: Power to Require Information
§ 24310 Report
§ 24311 Penalty
§ 24312 v2 Oaths
§ 24313 Penalty Assessment
§ 24314 Property Not Previously Assessed
§ 24315 Absent Owner
§ 24316 Assessment to Representatives
§ 24317 Decedents
§ 24318 Property Sold for Taxes
§ 24319 Same
§ 24320 Assessment Roll: Content
§ 24321 Same: Errors
§ 24322 Same: Affidavit of Assessor
§ 24323 Rules and Regulations
§ 24324 Index of Roll
§ 24407 Same: Ownership in Common
§ 24401 Exemptions: Listed
§ 24401.1 One Hundred Percent (100%) Disabled Veterans, Surviving Spouses, and Legal Guardians Exemption
§ 24401.2 Gold Star Spouses and Parents Exemption
§ 24402 Home Tax Exemption
§ 24403 Definitions
§ 24404 Limitation
§ 24405 Same: Husband and Wife
§ 24406 Same: Commercial Use
§ 24407 v2 Same: Ownership in Common
§ 24408 Fallout Shelter Exemption
§ 24409 Application and Review
§ 24410 Action by Assessor
§ 24411 Denial
§ 24412 Time for Action
§ 24413 Appeal
§ 24516 Alteration: Records
§ 24501 Board of Equalization: Creation
§ 24502 Same: Chairman and Secretary
§ 24503 Same: Rules
§ 24504 Same: Compensation
§ 24505 Same: Meeting
§ 24506 Same: Meetings
§ 24507 Same: Assessor to Transmit Roll
§ 24508 Same: Roll: Public Inspection
§ 24509 Same: Same: Notice
§ 24510 Same: Roll: Alterations
§ 24511 Same: Same: Same
§ 24512 Assessment Reduction: Application
§ 24513 Same: Application: Content
§ 24514 Examination by Board
§ 24515 Evidence by Assessor Prior to Alteration
§ 24516 v2 Alteration: Records
§ 24517 Same: Same
§ 24518 Certification of Roll
§ 24519 Witnesses: Attendance Compelled
§ 24520 Same: Penalty
§ 24617 Same: Notice
§ 24601 Tax Collector
§ 24602 Deputy Collectors: Powers
§ 24603 Same: Appointment and Composition
§ 24604 Collector: Liability
§ 24606 Negotiable Paper: Defined
§ 24607 Same: Acceptance
§ 24608 Same: Acceptance as Payment of Tax
§ 24609 Same: Effect of Default
§ 24610 Same: Same: Notice
§ 24611 Service
§ 24612 Date of Tax Payment
§ 24613 Same
§ 24614 Same: Notice
§ 24615 Same: Same: Publication
§ 24616 Tax Bill: Content
§ 24617 v2 Same: Notice
§ 24618 Same: Tax Sold Property
§ 24619 Same: Place of Payment
§ 24620 Same: Receipt
§ 24621 Liability of Collector
§ 24708 Same: Effect
§ 24701 Delinquent: Date: Penalties
§ 24702 Same: Same: Same
§ 24703 Same: Same: Exception
§ 24704 Delinquent List: Payment for Preparation
§ 24705 Same
§ 24706 Same
§ 24707 Roll: Certification
§ 24708 v2 Same: Effect
§ 24709 Payment of Part of an Assessment
§ 24710 Same: Entry on Roll
§ 24711 Separate Valuation
§ 24712 Same: Application
§ 24828 Same: Same: Procedure
§ 24801 Publication of Delinquent List and Notice of Sale
§ 24802 Same: Publication
§ 24803 Sale by Operation of Law
§ 24804 Same: Payment Prior to Sale
§ 24805 Same: Prevented by Errors
§ 24806 Same: Entry
§ 24807 Liability for Damage to Property Sold for Taxes
§ 24808 Cancellation of Sale to Government
§ 24809 Notice
§ 24810 Auction of Unpaid Real Property Taxes
§ 24811 Authority to Sell: Public Auction
§ 24812 Redemption After Sale
§ 24813 Deed to the Government
§ 24814 Same: Form
§ 24815 Same: Same
§ 24816 Same: Statute of Limitations
§ 24817 Redemption
§ 24818 Same: Amount Necessary
§ 24819 Same: Penalties
§ 24820 Same: Application
§ 24821 Same: Payment
§ 24822 Same: Entry on Roll
§ 24823 Same: Property Separately Valued
§ 24824 Same: Same: Amount
§ 24825 Same: Same: Same
§ 24826 Same: Same: Entry on Roll
§ 24827 Same: Same: Application
§ 24828 v2 Same: Same: Procedure
§ 24913 Same
§ 24901 Cancellation of Tax, Penalty or Costs
§ 24902 Same: for Improper Assessments
§ 24903 Correction of Roll
§ 24904 Same
§ 24905 Cancellation of Tax Deed
§ 24906 Refunds
§ 24907 Same: Limitation
§ 24907.1 Same: Judicial Review of Administrative Denial of\r\nClaim
§ 24908 Same: Application Form and Verification
§ 24909 Payment Under Protest
§ 24910 Same: Action to Recover
§ 24911 Payment of Tax on Other Than Property Intended
§ 24912 Same
§ 24913 v2 Same

Terms Used In Guam Code > Title 11 > Chapter 24 - Real Property Tax

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Subpoena: A command to a witness to appear and give testimony.