us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 24305: Same: Assessment.

Where this section sits in the code

Title 11: Finance and Taxation
Division 2 - Taxes
Chapter 24: Real Property Tax
ARTICLE 3: TAX ASSESSOR

Annually, on or before the first day of September, the assessor shall ascertain all the taxable property in Guam and shall assess it to the persons owning or claiming it on the first Monday in March of that year at the value as determined in accordance with § 24306.

Collected 2026-09-27T03:13:38Z. Source file · JSON

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